https://www.taxtmi.com/caselaws?id=780709 AAR held that the applicant's R&D carried out for a government ministry through a central research council against grant-in-aid constitutes a "supply" under Section 7 CGST; ownership or licensing of IP is irrelevant to taxability. Though Notification 08/2024 inserted an exemption for R&D services funded by grants to notified institutions, the applicant did not establish notification under s.35(1)(ii)/(iii) of the IT Act, so the exemption cannot be claimed. Services do not fall under Entries 3/3A (not execution of Panchayat/Municipal functions) and are therefore taxable, with GST payable by the applicant. en-us Mon, 22 Sep 2025 00:00:00 +0530 Tue, 04 Nov 2025 08:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780709 AAR held that the applicant's R&D carried out for a government ministry through a central research council against grant-in-aid constitutes a "supply" under Section 7 CGST; ownership or licensing of IP is irrelevant to taxability. Though Notification 08/2024 inserted an exemption for R&D services funded by grants to notified institutions, the applicant did not establish notification under s.35(1)(ii)/(iii) of the IT Act, so the exemption cannot be claimed. Services do not fall under Entries 3/3A (not execution of Panchayat/Municipal functions) and are therefore taxable, with GST payable by the applicant. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780709