https://www.taxtmi.com/forum/issue?id=113062 The issue concerns whether raw materials procured for a DSIR-certified R&D unit are exempt from GST and what GST rate applies to products sold from that unit. Respondents indicate such inputs are not exempt from GST, while a later notification provides for a reduced GST rate on specified items. Application of these positions depends on whether the R&D unit makes taxable supplies of goods, which will determine entitlement and rate treatment. en-us Fri, 17 Nov 2017 11:14:14 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113062 The issue concerns whether raw materials procured for a DSIR-certified R&D unit are exempt from GST and what GST rate applies to products sold from that unit. Respondents indicate such inputs are not exempt from GST, while a later notification provides for a reduced GST rate on specified items. Application of these positions depends on whether the R&D unit makes taxable supplies of goods, which will determine entitlement and rate treatment. Discussion-Forum GST Fri, 17 Nov 2017 11:14:14 +0530 https://www.taxtmi.com/forum/issue?id=113062