Concessional GST rate applied to specified research supplies, reducing state tax where supplied to eligible institutions with certification. Concessional state tax reduces State GST liability to a capped rate for specified scientific and technical goods, prototypes (subject to an annual aggregate value cap), computer software, recorded media and live experimental animals when supplied to eligible publicly funded research institutions, government departments and registered regional cancer centres. Supplies require, at the time of supply, certificates from the Head of Institution or an authorised Deputy Secretary certifying research use, and live-animal supplies must include a no-objection certificate from the relevant animal experimentation oversight committee; certain supplies to institutions are barred from transfer or sale for five years.
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 applied to specified research supplies, reducing state tax where supplied to eligible institutions with certification.
Concessional state tax reduces State GST liability to a capped rate for specified scientific and technical goods, prototypes (subject to an annual aggregate value cap), computer software, recorded media and live experimental animals when supplied to eligible publicly funded research institutions, government departments and registered regional cancer centres. Supplies require, at the time of supply, certificates from the Head of Institution or an authorised Deputy Secretary certifying research use, and live-animal supplies must include a no-objection certificate from the relevant animal experimentation oversight committee; certain supplies to institutions are barred from transfer or sale for five years.
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