Notification No. 10/2018
Date: January 25, 2018
Subject: Amendment to exemption notification relating to research institutions and scientific imports.
Description:
This notification amends Notification No. 47/2017–Integrated Tax (Rate) by substituting references to “Department of Scientific and Research” with “Department of Scientific and Industrial Research” and clarifying eligible institutions. It also inserts an explanation aligning the IGST exemption with Customs Notification No. 51/96. The amendment applies retrospectively from 15 November 2017.
Issued for earlier notification?
Yes — it amends Notification No. 47/2017–Integrated Tax (Rate).
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