GST exemption for research institutions aligned with central customs notification, with beneficiary scope and departmental references amended. The notification amends a prior state GST exemption table by narrowing beneficiary description to publicly funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and replaces departmental references with the Department of Scientific and Industrial Research; it further inserts an explanation aligning the State exemption with a Central customs notification and fixing its applicability from the date stated in that central instrument.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for research institutions aligned with central customs notification, with beneficiary scope and departmental references amended.
The notification amends a prior state GST exemption table by narrowing beneficiary description to publicly funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and replaces departmental references with the Department of Scientific and Industrial Research; it further inserts an explanation aligning the State exemption with a Central customs notification and fixing its applicability from the date stated in that central instrument.
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