Rescission of tax exemption: partial exemption for scientific instruments to public research institutes revoked, effective retrospectively. The State rescinds Notification No. 2023-F.T. (14.11.2017) that provided a partial tax exemption for supplies of scientific instruments to specified publicly funded research institutes, exercising powers under the West Bengal GST Act on the Council's recommendation; the rescission is subject to a savings clause for acts or omissions before rescission and is deemed to have come into force from 18th July, 2022.