Exemption for research and educational institutes clarified; administrative references corrected and aligned with central notification framework. Amendment revises the notification to define exempt entities as public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science Bangalore, and Regional Engineering Colleges (excluding hospitals), corrects the administrative reference to the Department of Scientific and Industrial Research in specified table entries, and inserts an Explanation aligning the state exemption with the central customs notification framework and its stated effective date.
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Exemption for research and educational institutes clarified; administrative references corrected and aligned with central notification framework.
Amendment revises the notification to define exempt entities as public funded research institutions, universities, Indian Institutes of Technology, Indian Institute of Science Bangalore, and Regional Engineering Colleges (excluding hospitals), corrects the administrative reference to the Department of Scientific and Industrial Research in specified table entries, and inserts an Explanation aligning the state exemption with the central customs notification framework and its stated effective date.
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