Exemption scope revised: Tripura refines eligible research and academic institutions and aligns exemption with central customs reference. The notification amends the Tripura SGST rate schedule by revising the eligible exempt entities to include public funded research institutions, universities, specified national institutes and regional engineering colleges (other than hospitals), corrects 'Department of Scientific and Research' to 'Department of Scientific and Industrial Research' in table entries, and inserts Explanation 2 aligning the state exemption with the Central Government customs notification No. 51/96 Customs dated 23rd July, 1996, effective from November, 2017.
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Exemption scope revised: Tripura refines eligible research and academic institutions and aligns exemption with central customs reference.
The notification amends the Tripura SGST rate schedule by revising the eligible exempt entities to include public funded research institutions, universities, specified national institutes and regional engineering colleges (other than hospitals), corrects "Department of Scientific and Research" to "Department of Scientific and Industrial Research" in table entries, and inserts Explanation 2 aligning the state exemption with the Central Government customs notification No. 51/96 Customs dated 23rd July, 1996, effective from November, 2017.
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