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of <h1>Chhattisgarh Amends GST Notification 45/2017: Updates on Entity Classification and Exemptions for Research Institutions.</h1> The Government of Chhattisgarh seeks to amend Notification No. 45/2017-State Tax (Rate) concerning the Chhattisgarh Goods and Services Tax Act, 2017. The amendments include changes in the classification of entities such as public-funded research institutions, universities, IITs, and IISc Bangalore. The term 'Department of Scientific and Research' is replaced with 'Department of Scientific and Industrial Research' in specific columns. Additionally, a new explanation aligns the exemption with a 1996 Government of India notification, applicable from November 19, 2017. These changes are made in the public interest based on Council recommendations.
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