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<h1>2.5% Concessional CGST Rate for Goods Supplied to Public-Funded Research Institutes in Manipur under Notification 45/2017.</h1> A notification prescribes a 2.5% concessional Central Goods and Services Tax (CGST) rate on specific goods supplied to certain public-funded research institutes, subject to specific conditions. This is detailed under notification 45/2017-State Tax (Rate) dated November 14, 2017, applicable to the Manipur State Goods and Services Tax (SGST).