Concessional GST rate for research supplies applies to scientific equipment supplied to public-funded institutions with certification and use conditions. The notification provides a concessional GST mechanism exempting state tax beyond a low specified rate on defined scientific goods supplied to qualifying public-funded and registered research institutions, government departments and Regional Cancer Centres, subject to mandatory institutional and officer-level certifications, research-use attestations, live-animal experimental approvals, prototype value limits, and a five-year prohibition on transfer or sale for specified institutional recipients.
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.
Concessional GST rate for research supplies applies to scientific equipment supplied to public-funded institutions with certification and use conditions.
The notification provides a concessional GST mechanism exempting state tax beyond a low specified rate on defined scientific goods supplied to qualifying public-funded and registered research institutions, government departments and Regional Cancer Centres, subject to mandatory institutional and officer-level certifications, research-use attestations, live-animal experimental approvals, prototype value limits, and a five-year prohibition on transfer or sale for specified institutional recipients.
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