Notification No. 09/2018
Date: January 25, 2018
Subject: Amendment of exemption for scientific and research institutions.
Description:
This notification amends Notification No. 45/2017–Central Tax (Rate) by aligning GST exemption for research institutions with customs exemption norms. It substitutes the name of the competent authority and inserts an explanation clarifying that exemption applies retrospectively from 15 November 2017.
Issued for earlier notification?
Yes — amends Notification No. 45/2017–Central Tax (Rate).