Exemption from tax clarified to cover specified public research institutions and aligned with central customs notification. The notification amends a GST exemption schedule by substituting the beneficiary description to list public funded research institutions, universities, specified national institutes and regional engineering colleges (excluding hospitals), and by replacing references to the Department of Scientific and Research with the Department of Scientific and Industrial Research in specified table entries. It adds an Explanation stating the exemption aligns with the cited Government of India customs notification and that such alignment is applicable from the effective date referred to in the notification.