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GST - Highlights / Catch Notes

Home Highlights June 2021 Year 2021 This

Classification of goods - scientific and technical instruments/ ...


GST Rate on Scientific Instruments for Research: 5% Applicable Only if All Notification Conditions Met for Four Cases.

June 16, 2021

Case Laws     GST     AAR

Classification of goods - scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith - Applicant would be correct in charging 5% GST only in 4 cases where all the conditions mentioned in the impugned Notifications are found to be satisfied - AAR

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