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of <h1>Tamil Nadu GST exempts scientific goods for research institutions from state tax beyond 2.5%. Effective November 15, 2017.</h1> The notification issued under the Tamil Nadu Goods and Services Tax Act, 2017, exempts specified goods from state tax beyond 2.5% when supplied to certain institutions. These include public-funded research institutions, research institutions, government departments, and regional cancer centers. The exemptions apply to scientific instruments, equipment, software, and live animals for research. Institutions must provide certificates from authorized officials confirming the goods are for research purposes. Restrictions include non-transfer of goods for five years post-installation. The notification is effective from November 15, 2017.
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