Rate of tax of goods if supplied to following institutions public funded research institutions research institutions other than hospitals dept labs of central and state govt. regional cancer centres - 973/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Supply of scientific instruments to research institutions exempted above 2.5% state GST, subject to certification and compliance.

State tax on specified goods supplied to eligible research and government institutions is exempt insofar as it exceeds the amount calculated at the rate of 2.5 percent, when supplied to public funded research institutions, registered research institutions, governmental departments and laboratories (other than hospitals), and Regional Cancer Centres, subject to conditions including institutional and head certifications, requirement of a no-objection certificate for live animals, prototype value limits, and a prohibition on transfer or sale for a five-year period for certain supplies.