{"id":74313,"date":"2025-11-04T08:03:33","date_gmt":"2025-11-04T02:33:33","guid":{"rendered":""},"modified":"2025-11-04T08:03:33","modified_gmt":"2025-11-04T02:33:33","slug":"r-d-services-funded-by-grant-treated-as-supply-under-section-7-cgst-exemption-denied-for-missing-s-35-1-proof","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74313","title":{"rendered":"R&#038;D services funded by grant treated as supply under Section 7 CGST; exemption denied for missing s.35(1) proof"},"content":{"rendered":"<p>R&#038;D services funded by grant treated as supply under Section 7 CGST; exemption denied for missing s.35(1) proof<br \/>Case-Laws<br \/>GST<br \/>AAR held that the R&#038;D activity performed by the applicant for a Government research institution under a grant-in-aid arrangement constitutes a &#8220;supply&#8221; under Section 7 of the CGST Act, notwithstanding absence of IP transfer, because the activity was performed for consideration. Although Notification No. 08\/2024 inserts an exemption for R&#038;D services funded by gran<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93869\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>R&#038;D services funded by grant treated as supply under Section 7 CGST; exemption denied for missing s.35(1) proofCase-LawsGSTAAR held that the R&#038;D activity performed by the applicant for a Government research institution under a grant-in-aid arrangement con<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74313","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74313","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74313"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74313\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74313"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74313"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74313"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}