Laila Nutra Private Limited ., In re
Date: September 21, 2025
Subject Matter
Grant-Funded R&D Services to Government Body are Taxable Supplies Under GST
Summary
The Authority for Advance Ruling (AAR) held that Research and Development (R&D) activity undertaken by the applicant for the Ministry of AYUSH (MoA) under a grant-in-aid arrangement falls within the scope of ' supply ' as defined under Section 7…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, ANDHRA PRADESH 1. M/s Laila Nutra Private Limited (GSTIN: 37AAGCL2515G1ZO), Vijayawada (hereinafter referred to as applicant) has filed an application in FORM GST ARA-01 under Section 97(1) of theCentral Goods & Services Tax Act, 2017 and AP Goods & Services Tax Act, 2017 (hereinafter referred to CGST Act and APGST Act respectiv…