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    <title>Concessional GST rate of 5% on scientific and technical equipments supplied to public funded research institutions.</title>
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    <description>Concessional integrated tax applies to specified scientific and technical equipment, accessories, consumables, live experimental animals, software, recorded media and prototypes supplied to qualifying public funded research institutions, universities and registered research bodies, subject to production of prescribed certificates from either a Deputy Secretary-level officer or the Head of Institution certifying research use; live animals require CPCSEA no-objection; registered institutions must restrict transfer or sale of goods for a specified period and prototypes are subject to an aggregate value cap.</description>
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