https://www.taxtmi.com/forum/issue?id=119393 A new exemption entry exempts research and development services when consideration is received as grants supplied by a government entity or by a research association, university, college or other notified institution, provided the institution is notified at the time of supply. The factual enquiry concerns whether product development charges are consideration or grant-funded and whether free samples form part of a taxable supply absent that exemption. en-us Fri, 08 Nov 2024 13:52:37 +0530 Fri, 24 Jan 2025 10:40:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119393 A new exemption entry exempts research and development services when consideration is received as grants supplied by a government entity or by a research association, university, college or other notified institution, provided the institution is notified at the time of supply. The factual enquiry concerns whether product development charges are consideration or grant-funded and whether free samples form part of a taxable supply absent that exemption. Discussion-Forum GST Fri, 08 Nov 2024 13:52:37 +0530 https://www.taxtmi.com/forum/issue?id=119393