GST exemption scope revised to specify eligible research and educational institutions and align applicability with prior customs notification. The notification amends the CGST rate schedule by redefining the beneficiary in serial 1 to include specified publicly funded research institutions and educational institutes, excluding hospitals, and by replacing references with 'Department of Scientific and Industrial Research.' It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, which aligns the GST exemption with the scope of the Government's Customs notification No. 51/96 Customs and makes the exemption applicable from 15th November, 2017.
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Provisions expressly mentioned in the judgment/order text.
GST exemption scope revised to specify eligible research and educational institutions and align applicability with prior customs notification.
The notification amends the CGST rate schedule by redefining the beneficiary in serial 1 to include specified publicly funded research institutions and educational institutes, excluding hospitals, and by replacing references with "Department of Scientific and Industrial Research." It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, which aligns the GST exemption with the scope of the Government's Customs notification No. 51/96 Customs and makes the exemption applicable from 15th November, 2017.
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