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of <h1>Bihar GST Act: State Tax Reduced to 2.5% for Research Goods for Public-Funded Institutions.</h1> The Bihar Government has issued a notification under the Bihar Goods and Services Tax Act, 2017, reducing the State tax rate to 2.5% for certain goods supplied to specified public-funded research institutions. These goods include scientific instruments, equipment, software, and live animals for research. The concessional rate applies only if the institutions provide certificates confirming the goods are for research purposes. This exemption is applicable to institutions under specific government departments and registered research institutions. The notification is effective from November 15, 2017, and outlines conditions to prevent the transfer or sale of these goods within five years.
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