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of <h1>India Revises Tax Notification: Updates for Research Institutions and Clarifications on Exemptions Aligned with 1996 Customs Rule /2018.</h1> The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 9/2018-Central Tax (Rate) to amend Notification No. 45/2017-Central Tax (Rate). The amendments involve changes to the entries in the notification's table, specifically updating references to 'Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital' and replacing 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research.' An additional explanation clarifies the exemption's alignment with a previous customs notification from 1996.
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