State GST exemption for research-related scientific goods where specified institutional certifications secure reduced tax liability. The notification exempts certain scientific goods supplied to specified research and government institutions from state tax above a capped rate, conditional on production of institutional and departmental certificates attesting that the goods are required for research purposes, with additional approval and no-objection requirements for live animals and a prohibition on transfer or sale of certain goods for a fixed period.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State GST exemption for research-related scientific goods where specified institutional certifications secure reduced tax liability.
The notification exempts certain scientific goods supplied to specified research and government institutions from state tax above a capped rate, conditional on production of institutional and departmental certificates attesting that the goods are required for research purposes, with additional approval and no-objection requirements for live animals and a prohibition on transfer or sale of certain goods for a fixed period.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
