https://www.taxtmi.com/caselaws?id=361637 Goods supplied to a public funded research institution under the Department of Space satisfied the recipient-side condition in Notification No. 45/2017-Central Tax (Rate), but concessional treatment also required the supplied goods to fall within the specified eligible categories. Panels, cables, fixtures, transformers, wiring, motors, switches and similar electrical items were found not to match those descriptions. The concessional rate and exemption therefore did not apply. 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 Goods supplied to a public funded research institution under the Department of Space satisfied the recipient-side condition in Notification No. 45/2017-Central Tax (Rate), but concessional treatment also required the supplied goods to fall within the specified eligible categories. Panels, cables, fixtures, transformers, wiring, motors, switches and similar electrical items were found not to match those descriptions. The concessional rate and exemption therefore did not apply. Case-Laws GST Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361637