Amendments in the Notification of the Government of Arunachal Pradesh, Department of Tax and Excise, No. 45/2017- State Tax (Rate), dated the 14th November, 2017. - 09/2017-State Tax (Rate) - Arunachal Pradesh SGST
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GST exemption alignment with central customs notification clarifies eligible public research institutions and updates departmental nomenclature and applicability. The notification substitutes the serial 1 entry to specify certain public funded research institutions and replaces 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' in specified table entries. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, which incorporates by reference the central customs notification No. 51/96 Customs and directs that the exemption treatment be applied consistent with that central notification, with effect from mid November 2017.
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GST exemption alignment with central customs notification clarifies eligible public research institutions and updates departmental nomenclature and applicability.
The notification substitutes the serial 1 entry to specify certain public funded research institutions and replaces "Department of Scientific and Research" with "Department of Scientific and Industrial Research" in specified table entries. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, which incorporates by reference the central customs notification No. 51/96 Customs and directs that the exemption treatment be applied consistent with that central notification, with effect from mid November 2017.
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