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of <h1>Andhra Pradesh exempts scientific goods from over 2.5% state GST for select research institutions; resale restrictions apply.</h1> The Government of Andhra Pradesh, under the Andhra Pradesh Goods and Services Tax Act, 2017, exempts certain goods from state tax exceeding 2.5% when supplied to specific public funded research institutions, excluding hospitals and certain universities. Eligible goods include scientific instruments, equipment, software, and prototypes, with conditions such as certification by authorized officials and restrictions on resale within five years. The exemption applies to institutions under departments like Space, Atomic Energy, and Defence, as well as registered research institutions and regional cancer centers, effective from November 15, 2017.
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