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of <h1>Mizoram Grants 2.5% GST Rate for Research Institutions on Specified Goods Under 2017 Act, Effective Nov 15, 2017.</h1> The Government of Mizoram issued a notification under the Mizoram Goods and Services Tax Act, 2017, granting a concessional state tax rate of 2.5% on specified goods supplied to certain public funded research institutions. These include scientific and technical instruments, accessories, software, and live animals for experimental purposes. Eligible institutions must provide certification from relevant authorities, confirming the goods are for research purposes. The notification lists specific conditions for different types of institutions, including public funded research institutions, research institutions, government departments, and regional cancer centers. This notification took effect on November 15, 2017.
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