Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - FTX.56/2017/Pt-II/075 (45/2017) - Assam SGST
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Concessional GST rate for scientific equipment reduces state tax when supplied to eligible research institutions, subject to certification. State notification grants a concessional State GST rate of 2.5% on specified scientific and technical goods (instruments, accessories, software, live animals for experimental purposes, and prototypes subject to an aggregate cap) when supplied to listed research entities and government departments, contingent on prescribed certificates from authorised officers or the Head of Institution, use for research purposes only, a no-objection certificate for experimental animals, and restrictions on transfer or sale for a specified period.
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.
Concessional GST rate for scientific equipment reduces state tax when supplied to eligible research institutions, subject to certification.
State notification grants a concessional State GST rate of 2.5% on specified scientific and technical goods (instruments, accessories, software, live animals for experimental purposes, and prototypes subject to an aggregate cap) when supplied to listed research entities and government departments, contingent on prescribed certificates from authorised officers or the Head of Institution, use for research purposes only, a no-objection certificate for experimental animals, and restrictions on transfer or sale for a specified period.
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