UTGST exemption rules revised to align with customs notification and amend institutional descriptions and department name. Substitutes the Serial No.1 entry to specify public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science, Bangalore, and Regional Engineering Colleges (excluding hospitals), and replaces 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' for Serial Nos.1, 2 and 4. Inserts Explanation 2 aligning the exemption with the Government of India Customs notification and making that alignment applicable from 15th November, 2017.
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.
UTGST exemption rules revised to align with customs notification and amend institutional descriptions and department name.
Substitutes the Serial No.1 entry to specify public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science, Bangalore, and Regional Engineering Colleges (excluding hospitals), and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" for Serial Nos.1, 2 and 4. Inserts Explanation 2 aligning the exemption with the Government of India Customs notification and making that alignment applicable from 15th November, 2017.
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