Case Law Details
Case Name : In re Indian Institute of Science Education and Research (GST AAAR Odisha)
Related Assessment Year :
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In re Indian Institute of Science Education and Research (GST AAAR Odisha)
Appellant satisfies the requirement of being a Public funded research institution as provided in Notification No-51/1996-Customs, dated 23.07.1996 read with Notification No-43/2017-Customs dated 30.06.2017 and ruled accordingly for being entitled to the exemption from levy of IGST on import of specified goods as listed under column (3) of the aforesaid notification.
FULL TEXT OF ORDER OF APPELLATE AUTHORITY OF ADVANCE RULING, ODISHA
Indian Institute of Science Education and Research, Berhampur (Appellant) has filed an ...
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Is procurement necessary for use of notification 51/96.Is it applicable for the items on loan/ lease for research purpose by a public funded organisation Item will be re-exported after testing.