https://www.taxtmi.com/caselaws?id=387463 The Authority ruled that the supply of trucks and spare parts to Public Funded Research Institutions by the applicant is eligible for a reduced rate of tax under Notification No. 45/2017 - Central Tax (Rate) dated November 14, 2017, as they qualify as apparatus/equipment necessary for research purposes. The Authority confirmed that the recipients were indeed Public Funded Research Institutions and that the conditions specified in the notification were met, rejecting the opposing view of the revenue office. en-us Fri, 27 Sep 2019 00:00:00 +0530 Thu, 13 Feb 2020 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387463 The Authority ruled that the supply of trucks and spare parts to Public Funded Research Institutions by the applicant is eligible for a reduced rate of tax under Notification No. 45/2017 - Central Tax (Rate) dated November 14, 2017, as they qualify as apparatus/equipment necessary for research purposes. The Authority confirmed that the recipients were indeed Public Funded Research Institutions and that the conditions specified in the notification were met, rejecting the opposing view of the revenue office. Case-Laws GST Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387463