GST exemption scope for specified research and educational institutions aligned with central customs exemption, effective from stated date. Amendments to SRO GST 26 (Rate) substitute the entry for serial 1 to specify public funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and replace references to 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' in listed entries. The existing Explanation is renumbered as Explanation I and a new Explanation 2 states the exemption aligns with the Central Government customs notification No. 51/96 Customs dated 23rd July, 1996, with applicability from the earlier notification date; the notification is made effective from the stated commencement date.
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.
GST exemption scope for specified research and educational institutions aligned with central customs exemption, effective from stated date.
Amendments to SRO GST 26 (Rate) substitute the entry for serial 1 to specify public funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and replace references to "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in listed entries. The existing Explanation is renumbered as Explanation I and a new Explanation 2 states the exemption aligns with the Central Government customs notification No. 51/96 Customs dated 23rd July, 1996, with applicability from the earlier notification date; the notification is made effective from the stated commencement date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
