https://www.taxtmi.com/caselaws?id=361637 Tax Authority Ruling: Research Institution Supply CaseThe SC ruled that the applicant's scientific and technical instrument supplies to a government research institution did not qualify for concessional tax rates. Despite the institution being a public-funded research facility under the Department of Space, the specific goods intended for supply did not match the notification's prescribed categories, rendering the reduced tax rate inapplicable. en-us Thu, 10 May 2018 00:00:00 +0530 Mon, 09 Jun 2025 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361637 Tax Authority Ruling: Research Institution Supply CaseThe SC ruled that the applicant's scientific and technical instrument supplies to a government research institution did not qualify for concessional tax rates. Despite the institution being a public-funded research facility under the Department of Space, the specific goods intended for supply did not match the notification's prescribed categories, rendering the reduced tax rate inapplicable. Case-Laws GST Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361637