Exemption for public research institutions clarified, with eligible entities updated and central customs notification alignment specified. The notification amends the State GST rate schedule by substituting the principal entry to specify public funded research institutions and certain higher education institutions (excluding hospitals) as eligible for the exemption and by correcting departmental references to Department of Scientific and Industrial Research in specified table entries. It inserts a new explanation expressly aligning the State exemption with the cited central customs notification and stating the exemption's applicability from the prescribed effective date.
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Provisions expressly mentioned in the judgment/order text.
Exemption for public research institutions clarified, with eligible entities updated and central customs notification alignment specified.
The notification amends the State GST rate schedule by substituting the principal entry to specify public funded research institutions and certain higher education institutions (excluding hospitals) as eligible for the exemption and by correcting departmental references to Department of Scientific and Industrial Research in specified table entries. It inserts a new explanation expressly aligning the State exemption with the cited central customs notification and stating the exemption's applicability from the prescribed effective date.
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