Amendment to Notification No.(GHN-124)GST-2017/S.11(1)(21)-TH dated the 15th November, 2017, notification No. 45/2017- State Tax (Rate) - for supply to research institute. - (GHN-21)GST-2018/S.11(1)(28)-TH-09/2018-State Tax (Rate) - Gujarat SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Exemption scope for research institutions expanded and aligned with central customs notification, clarifying eligible recipients and departmental authority. Amendment modifies the Table in the State Tax (Rate) notification by expanding the eligible recipients at serial number 1 to include public funded research institutions, universities and specified technical institutes (excluding hospitals), and replaces 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' in relevant columns. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 to align the exemption with an earlier central customs notification, making that alignment operative from the earlier notification's effective date.
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.
Exemption scope for research institutions expanded and aligned with central customs notification, clarifying eligible recipients and departmental authority.
Amendment modifies the Table in the State Tax (Rate) notification by expanding the eligible recipients at serial number 1 to include public funded research institutions, universities and specified technical institutes (excluding hospitals), and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in relevant columns. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 to align the exemption with an earlier central customs notification, making that alignment operative from the earlier notification's effective date.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
