GST exemption alignment for research institutions now tied to central customs notification, affecting eligibility and administrative references. The amendment substitutes specified Table entries to clarify the class of public funded research and higher-education institutions and replaces references to the overseeing body with the Department of Scientific and Industrial Research. It inserts Explanation 2 stating that the exemption shall be in line with the Government of India Ministry of Finance (Department of Revenue) customs notification cited and is applicable from the stated operative date, thereby aligning the State exemption with the central customs exemption framework.
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Provisions expressly mentioned in the judgment/order text.
GST exemption alignment for research institutions now tied to central customs notification, affecting eligibility and administrative references.
The amendment substitutes specified Table entries to clarify the class of public funded research and higher-education institutions and replaces references to the overseeing body with the Department of Scientific and Industrial Research. It inserts Explanation 2 stating that the exemption shall be in line with the Government of India Ministry of Finance (Department of Revenue) customs notification cited and is applicable from the stated operative date, thereby aligning the State exemption with the central customs exemption framework.
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