Amendment in the Government of Punjab, Department of Excise and Taxation, Notification No. S.O.102/P.A.5/2017/S.11/2017 dated the 1st December, 2017. - S.O.27/P.A.5/2017/S.11/2018 - Punjab SGST
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GST exemption scope updated to redefine eligible research institutions and align state exemption with central customs notification. Amendment to the Punjab GST notification substitutes the Table entry to specify public funded research institutions, universities and certain national institutes (excluding hospitals), replaces references with the nomenclature 'Department of Scientific and Industrial Research' in specified items, re-numbers the existing Explanation as Explanation 1 and inserts an Explanation 2 aligning the state exemption with the central customs notification and making that alignment applicable from the stated retrospective applicability.
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.
GST exemption scope updated to redefine eligible research institutions and align state exemption with central customs notification.
Amendment to the Punjab GST notification substitutes the Table entry to specify public funded research institutions, universities and certain national institutes (excluding hospitals), replaces references with the nomenclature "Department of Scientific and Industrial Research" in specified items, re-numbers the existing Explanation as Explanation 1 and inserts an Explanation 2 aligning the state exemption with the central customs notification and making that alignment applicable from the stated retrospective applicability.
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