- Specified goods supplied to Public Funded research institutions covered by Notification 45/2017 dated 14-11-2017 like SRI HARI KOTA Space Centre are exempt.
- Exemption is provided only for
a)Scientific and technical instruments, apparatus, equipments (including computers‘
b)Accessories, parts, consumables, and live animals ( experimental purpose)
c)computer software
d)Prototype
Supply of electrical accessories to ‘Space center’ are not specified goods and hence exemption is not available
[C R Enterprises [2018] 94 taxmann.com 87 (AAR- ANDHRA PRADESH) 10-05-2018]