Tax exemption for public funded research institutes limits state GST above a set rate when research supplies meet prescribed conditions. The notification exempts state GST in excess of a capped rate on specified scientific and technical goods, computer media and software, live animals for experimental purposes, and low value prototypes when supplied to eligible research institutions, government departments and registered cancer centres, provided suppliers receive prescribed certificates from designated officers or heads of institutions, live animal supplies are accompanied by ethics committee no objection certificates, and conditions on use and restricted transfer or sale for a defined post installation period are observed.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for public funded research institutes limits state GST above a set rate when research supplies meet prescribed conditions.
The notification exempts state GST in excess of a capped rate on specified scientific and technical goods, computer media and software, live animals for experimental purposes, and low value prototypes when supplied to eligible research institutions, government departments and registered cancer centres, provided suppliers receive prescribed certificates from designated officers or heads of institutions, live animal supplies are accompanied by ethics committee no objection certificates, and conditions on use and restricted transfer or sale for a defined post installation period are observed.
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