https://www.taxtmi.com/caselaws?id=382351 The AAAR, Odisha dismissed an appeal regarding IGST exemption on imported equipment for eligible institutions. The appellant, a public funded research institution, was entitled to customs exemption under Notification No. 51/1996-Customs read with Notification No. 43/2017-Customs for importing specified goods. However, the AAAR declined to rule on exemption applicability to OEM suppliers due to absence of relevant contractual documents and since OEM suppliers were not parties to the appeal. The original AAR ruling favoring the appellant's exemption entitlement was upheld as correct and justified. en-us Thu, 13 Jun 2019 00:00:00 +0530 Fri, 28 Mar 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382351 The AAAR, Odisha dismissed an appeal regarding IGST exemption on imported equipment for eligible institutions. The appellant, a public funded research institution, was entitled to customs exemption under Notification No. 51/1996-Customs read with Notification No. 43/2017-Customs for importing specified goods. However, the AAAR declined to rule on exemption applicability to OEM suppliers due to absence of relevant contractual documents and since OEM suppliers were not parties to the appeal. The original AAR ruling favoring the appellant's exemption entitlement was upheld as correct and justified. Case-Laws GST Thu, 13 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382351