Concessional GST rate for scientific supplies to eligible research institutions, subject to certification and use restrictions. The notification grants a concessional state tax rate on scientific and technical instruments, accessories, consumables, specified computer media and software, live animals for experimental purposes, and prototypes (subject to an aggregate value limit) when supplied to defined research institutions and government laboratories, conditioned on production of prescribed certificates certifying research-only use, departmental or registration verification where applicable, and compliance with transfer/use restrictions including a prohibition on transfer or sale for a specified period for certain recipients.
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Provisions expressly mentioned in the judgment/order text.
Concessional GST rate for scientific supplies to eligible research institutions, subject to certification and use restrictions.
The notification grants a concessional state tax rate on scientific and technical instruments, accessories, consumables, specified computer media and software, live animals for experimental purposes, and prototypes (subject to an aggregate value limit) when supplied to defined research institutions and government laboratories, conditioned on production of prescribed certificates certifying research-only use, departmental or registration verification where applicable, and compliance with transfer/use restrictions including a prohibition on transfer or sale for a specified period for certain recipients.
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