GST exemption scope revised: aligns Assam notification with central customs exemption and amends institutional and departmental references. The notification amends an Assam GST exemption by redefining eligible institutions to include public funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and by correcting the departmental reference to 'Department of Scientific and Industrial Research.' It inserts an Explanation aligning the state's exemption with the central Government of India customs notification G.S.R. 303(E) and states the exemption's date of applicability.
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GST exemption scope revised: aligns Assam notification with central customs exemption and amends institutional and departmental references.
The notification amends an Assam GST exemption by redefining eligible institutions to include public funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and by correcting the departmental reference to "Department of Scientific and Industrial Research." It inserts an Explanation aligning the state's exemption with the central Government of India customs notification G.S.R. 303(E) and states the exemption's date of applicability.
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