Research and development originals classification clarifies GST service coding and treatment for self-produced scientific originals across sectors. Classification of research and development originals designates a primary service grouping and sectoral subcodes for pharmaceuticals, agriculture, biotechnology, computer sciences, and other fields, treating these as protectable scientific originals-ideas, plans, blueprints, formulas for inventions, products and processes-that are produced on own account for sale without a pre-existing contract or known buyer and may be licensed or protected as industrial property, trade secrets, or patents.
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 originals classification clarifies GST service coding and treatment for self-produced scientific originals across sectors.
Classification of research and development originals designates a primary service grouping and sectoral subcodes for pharmaceuticals, agriculture, biotechnology, computer sciences, and other fields, treating these as protectable scientific originals-ideas, plans, blueprints, formulas for inventions, products and processes-that are produced on own account for sale without a pre-existing contract or known buyer and may be licensed or protected as industrial property, trade secrets, or patents.
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