The claim
The government granted income tax exemption to the Patanjali Research Foundation but did not exempt GST on research grants for IIT Delhi.
Original review summary
The review says the comparison is misleading because income-tax exemptions for research are also available to IITs, while the IIT Delhi issue concerns GST. It explains that education fees are NIL-rated for GST, but research equipment purchases are subject to GST.[S1]
Additional context
The review reports that IIT Delhi received a show-cause notice demanding Rs. 120 crores in GST on research grants received between 2017 and 2022. [S1]
It says Patanjali Research Foundation Trust received a five-year income-tax exemption in 2021 after being recognized as a research association. [S1]
Research date:
Sources and attribution
- [S1] FACTLY original review
Original review · Retrieved October 16, 2026