TaxTMI 
TaxTMI 
GST Exemption - Notification Nos.47/17
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....ST Exemption - Notification Nos.47/17<br> Query (Issue) Started By: - KV Vijayendra Dated:- 17-2-2019 Last Reply Date:- 18-2-2019 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Sir Notificat....
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....ion Nos.47/17 is applicable for the purchase of laboratory equipment by private institute affiliated to Government approved university. The purchase is made from the government funded laboratory devel....
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....opment grant such as MODROB by All India Council for Technical Education [AICTE] Kindly clarify whether the purchase under such grants is entitled for concessional GST Reply By KASTURI SETHI: The Re....
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....ply: Notification No.47/17-I.T.(Rate) dated 14.11.17 has been amended vide Notification No.10/18-I.T.(Rate) dated 25.1.18 and it has to be read with Notification No.51/96-Customs dated 23.7.96 as ame....
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....nded.Goods supplied to and for the research institution/centre mentioned in the notification are entitled to concessional rate of Integrated Tax which is 5%. It is subject to so many strings attached ....
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....to .In all these notification basic emphasis is laid on research i.e. concessional rate is for the purpose of research. Reply By Ganeshan Kalyani: The Reply: There is no restriction mentioned in the....
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.... Notification. So credit should be eligible .<br> Discussion Forum - Knowledge Sharing ....