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of <h1>West Bengal Offers 2.5% SGST Concession on Goods for Public-Funded Research Institutions, Effective November 15, 2017.</h1> The Government of West Bengal has issued a notification prescribing a 2.5% concessional State Goods and Services Tax (SGST) rate on specific goods supplied to certain public-funded research institutions. These institutions include research bodies under the Department of Space, Department of Atomic Energy, Defence Research Development Organisation, and others registered with the Government of India. The concession is applicable when the goods are certified as necessary for research purposes. The notification specifies conditions, such as certificates from relevant authorities, and prohibits the transfer or sale of these goods for five years. This notification is effective from November 15, 2017.
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