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of <h1>India's Notification 45/2017: 2.5% GST on Scientific Equipment for Research Institutions, Valid Until July 2022.</h1> The Government of India issued Notification No. 45/2017 on November 14, 2017, under the Union Territory Goods and Services Tax Act, 2017, to provide a concessional GST rate of 2.5% on scientific and technical equipment supplied to public-funded research institutions, universities, and certain government departments. The notification outlines specific conditions and requirements for institutions to qualify for this reduced rate, including certification from relevant authorities. The notification was effective from November 15, 2017, and was rescinded on July 18, 2022, by Notification No. 11/2022.
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