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of <h1>India Amends IGST Notification to Update Research Institution Definitions and Align Exemptions with 1996 Customs Notification.</h1> The Government of India seeks to amend Notification No. 47/2017-IGST (Rate) through Notification No. 10/2018, dated January 25, 2018. The amendments involve changes to the entries in the table, specifically substituting institutions listed under serial number 1 with '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.' Additionally, the term 'Department of Scientific and Research' is replaced with 'Department of Scientific and Industrial Research' in specific entries. An additional explanation clarifies that exemptions align with a 1996 customs notification, effective from November 15, 2017.
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