Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition. - 45/2017-State Tax (Rate) - Manipur SGST
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Concessional SGST at 2.5% for research institute supplies subject to certification, NOC for animals, and five-year transfer restriction. The Government grants an exemption so that state tax in excess of the amount calculated at a 2.5% concessional rate is not leviable on specified research-related goods (instruments, accessories, consumables, live animals, software, recorded media, prototypes subject to a value cap) when supplied to listed research institutions, subject to production at the time of supply of prescribed certificates of institutional status and head's certification for research use, additional committee no-objection for live animals, and a prohibition on transfer or sale for five years from installation.
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.
Concessional SGST at 2.5% for research institute supplies subject to certification, NOC for animals, and five-year transfer restriction.
The Government grants an exemption so that state tax in excess of the amount calculated at a 2.5% concessional rate is not leviable on specified research-related goods (instruments, accessories, consumables, live animals, software, recorded media, prototypes subject to a value cap) when supplied to listed research institutions, subject to production at the time of supply of prescribed certificates of institutional status and head's certification for research use, additional committee no-objection for live animals, and a prohibition on transfer or sale for five years from installation.
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