Research and development services exemption: grants from government entities or notified institutions remove GST on supplied R&D services. Research and development services are exempt from GST when the consideration is grants supplied by a Government Entity or by a research association, university, college or other institution notified under clauses (ii) or (iii) of subsection (1) of section 35 of the Income Tax Act, 1961, provided that such institution is notified at the time of supply. 'Government Entity' covers authorities, boards or other bodies including societies, trusts and corporations established by statute or by Government with substantial government participation to perform entrusted functions.
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 exemption: grants from government entities or notified institutions remove GST on supplied R&D services.
Research and development services are exempt from GST when the consideration is grants supplied by a Government Entity or by a research association, university, college or other institution notified under clauses (ii) or (iii) of subsection (1) of section 35 of the Income Tax Act, 1961, provided that such institution is notified at the time of supply. "Government Entity" covers authorities, boards or other bodies including societies, trusts and corporations established by statute or by Government with substantial government participation to perform entrusted functions.
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