Exemption scope revised: institutional eligibility clarified and departmental references corrected under State GST notification. The notification amends the State Tax (Rate) table to substitute a specified list of eligible research and academic institutions (excluding hospitals) at serial number 1 and corrects departmental nomenclature throughout the Table by replacing the prior department designation with the corrected form. It further inserts Explanation 2 to align the state exemption with the central customs notification and specifies retrospective applicability as stated in the inserted explanation.
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Exemption scope revised: institutional eligibility clarified and departmental references corrected under State GST notification.
The notification amends the State Tax (Rate) table to substitute a specified list of eligible research and academic institutions (excluding hospitals) at serial number 1 and corrects departmental nomenclature throughout the Table by replacing the prior department designation with the corrected form. It further inserts Explanation 2 to align the state exemption with the central customs notification and specifies retrospective applicability as stated in the inserted explanation.
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