GST exemption amendment corrects institutional names and aligns state notification with central customs exemption framework. The amendment substitutes 'Department of Scientific and Industrial Research' for earlier references, broadens the institutional description to include public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science, Bangalore and Regional Engineering Colleges (other than hospitals), and inserts an Explanation 2 aligning the exemption with a Government of India customs notification and its applicability from the earlier notification's commencement.
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Provisions expressly mentioned in the judgment/order text.
GST exemption amendment corrects institutional names and aligns state notification with central customs exemption framework.
The amendment substitutes "Department of Scientific and Industrial Research" for earlier references, broadens the institutional description to include public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science, Bangalore and Regional Engineering Colleges (other than hospitals), and inserts an Explanation 2 aligning the exemption with a Government of India customs notification and its applicability from the earlier notification's commencement.
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