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<h1>Arunachal Pradesh exempts scientific goods from central tax over 2.5% for research institutions under GST Act 2017.</h1> The Government of Arunachal Pradesh has issued a notification under the Arunachal Pradesh Goods and Services Tax Act, 2017, exempting certain goods from central tax beyond a 2.5% rate when supplied to specified institutions. These include public-funded research institutions, research institutions, and regional cancer centers. The exemption applies to scientific instruments, equipment, software, and live animals for research, provided the institutions meet specific conditions, such as producing certificates from relevant authorities and ensuring goods are used solely for research. The notification is effective from November 15, 2017.