AAR : Goods intended to be supplied to ‘Public Funded Research Institution’ not eligible for concessional rate

Andhra Pradesh AAR holds that goods intended to be supplied by the applicant viz. Outdoor MV Panel, electrical accessories, copper wires, weather proof enclosures, copper ballast, armored power cable, GRP junction boxes, LED fittings and lamps, 10KVA isolation transformer, HRC fuse, thruster, fans, transformer, DG sets, lightning protection, HT & LT breakers, point wiring, lighting fixtures, fans, flame proof fixtures, panels and distribution boards, transformer...