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        Research and development services

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        Research and development services classification under GST guides applicable service classification and scheduling for compliance. Classification of research and development services for GST identifies the operative service description as Research and development services under Heading 9981 with Service Code 261, serving as the schedule reference and primary nomenclature for GST treatment of such services.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Research and development services classification under GST guides applicable service classification and scheduling for compliance.

                                Classification of research and development services for GST identifies the operative service description as Research and development services under Heading 9981 with Service Code 261, serving as the schedule reference and primary nomenclature for GST treatment of such services.


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