Exemption for public funded research institutions clarified; eligible entities and departmental nomenclature amended and central alignment specified. The notification amends the state GST exemption table to specify eligible beneficiaries as public funded research institutions, universities, designated institutes excluding hospitals, and corrects references to the Department of Scientific and Industrial Research. It adds an Explanation aligning the state exemption with a specified Government of India customs notification and states that the exemption applies from the noted effective date, enacted under powers conferred by the Andhra Pradesh GST Act and on Council recommendations.
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Provisions expressly mentioned in the judgment/order text.
Exemption for public funded research institutions clarified; eligible entities and departmental nomenclature amended and central alignment specified.
The notification amends the state GST exemption table to specify eligible beneficiaries as public funded research institutions, universities, designated institutes excluding hospitals, and corrects references to the Department of Scientific and Industrial Research. It adds an Explanation aligning the state exemption with a specified Government of India customs notification and states that the exemption applies from the noted effective date, enacted under powers conferred by the Andhra Pradesh GST Act and on Council recommendations.
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