Exemption under notification No.45/2017 Central Tax Rate

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would you please advise on exemption of gst above 2.5% under notification no.45/2017 research centre is only for IGST and CGST or is this applicable to SGST also?
Replies (2)

Every notification is applicable to SGST also as per respective SGST acts.

Dear Sir,

 

Will it be applicable for repair services or only on fresh supply.

 

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