Concessional State Tax aligned with central customs exemption, extending concessional applicability to eligible research institutions. The notification amends the prior concessional tax notification by redefining eligible recipients to include public funded research institutions, universities, specified Indian Institutes and regional engineering colleges (excluding hospitals), and by substituting references to the administering authority with the Department of Scientific and Industrial Research. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2, clarifying that the concession aligns with the central Government customs exemption notification and applies from the earlier commencement of the concessional treatment.