AAR: Research works and study for various government departments exempt subject to fulfillment of Notification conditions

Madhya Pradesh AAR holds that amount recovered by the applicant from other government departments for doing research work and study, which help them make policies or understand its impact shall be exempt subject to satisfaction of conditions laid down in Entry No. 3 of Notification No. 12/2017- CTR dated June 28, 2017 (Exemption Notification); Explains that it has to  be seen for each and every work whether the pure services are provided to Central Government, State Gove...