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5% GST applicable on Scientific and Technical Instruments / Equipment supplied to Public-funded research Institutions

The Maharashtra Authority of Advance Ruling (AAR) ruled that 5% GST on National Centre for Polar and Ocean Research, University of Delhi, Council of Scientific and Industrial Research, CSIR-North East, and Institute of Science & Technology.

The applicant, Thermo Fisher Scientific India Pvt. Ltd. supplies scientific and technical instruments and equipment to public funded research institutions, research institutions, universities, Indian Institute of Technology (IIT), departments and laboratories of the Central and State Government.

Source Taxscan

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