Seeks to provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. - 45/2017-State Tax (Rate) - Sikkim SGST
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Concessional GST on scientific equipment requires prescribed institutional certification and documentary safeguards for research use supplies. Concessional state GST is made available on specified scientific and technical goods, prototypes and live animals supplied to enumerated research institutions and government laboratories, subject to prescribed certification, documentary conditions and operational safeguards, including head of institution declarations, departmental officer certificates for certain institutions, a prototype aggregate value limit, transfer restrictions and animal experiment no objection certificates.
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 on scientific equipment requires prescribed institutional certification and documentary safeguards for research use supplies.
Concessional state GST is made available on specified scientific and technical goods, prototypes and live animals supplied to enumerated research institutions and government laboratories, subject to prescribed certification, documentary conditions and operational safeguards, including head of institution declarations, departmental officer certificates for certain institutions, a prototype aggregate value limit, transfer restrictions and animal experiment no objection certificates.
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