Exemption alignment with central customs notification updates institutional scope and department nomenclature under state GST. Amendments to the state GST notification revise the eligible institutional description to expressly include specified publicly funded research institutions (excluding hospitals), substitute 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' in table entries, and insert Explanation 2 stating the state's exemption is aligned with the Government of India Ministry of Finance customs notification published in the Gazette and is applicable from November 2017.
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Provisions expressly mentioned in the judgment/order text.
Exemption alignment with central customs notification updates institutional scope and department nomenclature under state GST.
Amendments to the state GST notification revise the eligible institutional description to expressly include specified publicly funded research institutions (excluding hospitals), substitute "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in table entries, and insert Explanation 2 stating the state's exemption is aligned with the Government of India Ministry of Finance customs notification published in the Gazette and is applicable from November 2017.
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