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of <h1>India Amends UTGST Notification: Updates Terms for Research Institutions, Clarifies Exemptions Effective from November 2017.</h1> The Government of India, through the Ministry of Finance, has issued Notification No. 9/2018 to amend Notification No. 45/2017-UTGST (Rate) under the Union Territory Goods and Services Tax Act, 2017. The amendments involve changes in the table of the original notification, specifically updating entries related to public funded research institutions and departments. The term 'Department of Scientific and Research' is replaced with 'Department of Scientific and Industrial Research' in relevant sections. Additionally, a new explanation clarifies that exemptions align with a previous customs notification, effective from November 15, 2017.
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