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of <h1>Sikkim Lowers GST to 2.5% on Scientific Equipment for Public-Funded Research Institutions; Conditions Apply.</h1> The Government of Sikkim issued a notification effective November 15, 2017, reducing the GST rate to 2.5% for scientific and technical equipment supplied to public-funded research institutions. This concession applies to various institutions, including those under the Department of Space, Atomic Energy, and Defense Research Development Organisation, as well as other registered research institutions and regional cancer centers. The institutions must provide certificates from designated officials confirming the equipment is for research purposes. The notification outlines specific conditions, such as restrictions on transferring or selling goods within five years and requirements for certificates when using live animals for experiments.
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