https://www.taxtmi.com/caselaws?id=791217 Grant-in-aid linked to defined research deliverables and reporting obligations was treated as consideration under GST, because the statutory exclusion applies to subsidies and not to such reciprocal project funding. The appellant and CCRAS were separate taxable persons, and the funded research activity was undertaken in the course or furtherance of business. Exemption under Entry 3 or 3A of Notification No. 12/2017-Central Tax (Rate), and under Notification No. 8/2024-Central Tax (Rate), was unavailable because the services were not connected with Panchayat or Municipality functions. The research work was correctly classified as taxable research and development services. en-us Wed, 14 Jan 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791217 Grant-in-aid linked to defined research deliverables and reporting obligations was treated as consideration under GST, because the statutory exclusion applies to subsidies and not to such reciprocal project funding. The appellant and CCRAS were separate taxable persons, and the funded research activity was undertaken in the course or furtherance of business. Exemption under Entry 3 or 3A of Notification No. 12/2017-Central Tax (Rate), and under Notification No. 8/2024-Central Tax (Rate), was unavailable because the services were not connected with Panchayat or Municipality functions. The research work was correctly classified as taxable research and development services. Case-Laws GST Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791217