Research and experimental development services classification clarifies GST service codes and scope of eligible R&D activities. Classification assigns SAC 99811 and subordinate codes to Research and Experimental Development services, separating 998111 for natural sciences, 998112 for engineering and technology, 998113 for medical sciences and pharmacy, and 998114 for agricultural sciences; each code covers basic and applied research and experimental development aimed at creating or substantially improving materials, products, processes or services, with 998111 further detailing physical sciences, chemistry and biology, biotechnology techniques, cell and tissue engineering, gene vectors, bioinformatics and bioprocessing methods.
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 experimental development services classification clarifies GST service codes and scope of eligible R&D activities.
Classification assigns SAC 99811 and subordinate codes to Research and Experimental Development services, separating 998111 for natural sciences, 998112 for engineering and technology, 998113 for medical sciences and pharmacy, and 998114 for agricultural sciences; each code covers basic and applied research and experimental development aimed at creating or substantially improving materials, products, processes or services, with 998111 further detailing physical sciences, chemistry and biology, biotechnology techniques, cell and tissue engineering, gene vectors, bioinformatics and bioprocessing methods.
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