Scientific equipment supplied to eligible research institutions attracts concessional GST at 2.5% subject to prescribed certification and conditions. Exempts specified scientific and technical apparatus, instruments, computers, accessories, consumables, recorded media, software and prototypes from State tax in excess of the amount calculated at the rate of 2.5% when supplied to eligible research institutions, subject to certificates from appropriate officers and Heads of institutions, live-animal approval requirements, prototype value limits, and a prohibition on transfer or sale by the institution for a stipulated period 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.
Scientific equipment supplied to eligible research institutions attracts concessional GST at 2.5% subject to prescribed certification and conditions.
Exempts specified scientific and technical apparatus, instruments, computers, accessories, consumables, recorded media, software and prototypes from State tax in excess of the amount calculated at the rate of 2.5% when supplied to eligible research institutions, subject to certificates from appropriate officers and Heads of institutions, live-animal approval requirements, prototype value limits, and a prohibition on transfer or sale by the institution for a stipulated period from installation.
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