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of <h1>Madhya Pradesh exempts research institutions from state GST over 2.5% on scientific goods for research use.</h1> The Madhya Pradesh State Government, under the Madhya Pradesh Goods and Services Tax Act, 2017, exempts certain goods from state tax exceeding 2.5% when supplied to specified institutions. Eligible institutions include public-funded research institutions, research institutions, government departments and laboratories, and regional cancer centers. The exemption applies to scientific instruments, equipment, software, and live animals for research purposes. Institutions must provide certificates from authorized officials to confirm the goods' research use. The notification, effective from November 1, 2017, ensures that these goods are not transferred or sold within five years of installation.
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