GST exemption alignment with central customs notification adjusts eligible institutions and corrects department reference, effective retroactively. The notification amends an earlier Uttarakhand GST notification by substituting the institutional description at serial number 1, correcting the departmental reference from 'Department of Scientific and Research' to 'Department of Scientific and Industrial Research' for specified entries, renumbering the existing Explanation as Explanation 1, and inserting Explanation 2 to align the state's exemption with a Government of India customs notification, making that exemption applicable from the 15th November, 2017.
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GST exemption alignment with central customs notification adjusts eligible institutions and corrects department reference, effective retroactively.
The notification amends an earlier Uttarakhand GST notification by substituting the institutional description at serial number 1, correcting the departmental reference from "Department of Scientific and Research" to "Department of Scientific and Industrial Research" for specified entries, renumbering the existing Explanation as Explanation 1, and inserting Explanation 2 to align the state's exemption with a Government of India customs notification, making that exemption applicable from the 15th November, 2017.
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