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This document summarizes revisions to procurement procedures for goods costing up to 1 lakh rupees by the Bhabha Atomic Research Centre (BARC). It notes that the Central Board of Indirect Taxes and Customs provides a reduced 5% GST rate for procurement of goods by BARC for research purposes. As a result, the statement of case form used for procurement approval is revised to include a question on whether items are required for research to qualify for the lower GST rate. All indenting officers are requested t

Author

Sutanwi Lahiri

Language

EN