Exemption alignment with central customs notification confirms state GST exemption applicability from the earlier effective date. Amendments substitute the beneficiary description to include public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), and replace 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' in the Table; the existing Explanation is renumbered Explanation 1 and a new Explanation 2 aligns the State exemption with the Central customs notification No. 51/96 Customs, making the exemption applicable from the earlier effective date, with the notification taking effect on the stated commencement date.