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        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.

        <h1>GST exemption scope for public research institutions expanded and aligned with central customs notification, effective retrospectively.</h1> Amendment replaces the serial 1 description to specify public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), substitutes 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' where indicated, inserts Explanation 2 linking the exemption to the Government of India customs notification No. 51/96 Customs and applying it from 15th November, 2017, and declares the notification effective from 25th January, 2018.

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