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    <title>Recommendations of the Council, hereby exempts the goods amount calculated at the rate of 2.5 per cent.,</title>
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    <description>The notification authorises a GST exemption on specified scientific goods supplied to enumerated research and government institutions by capping state tax liability and imposing conditions: eligible goods include instruments, accessories, software, live animals for research and prototypes within an annual value limit; supplies require officer-level or Head-of-Institution certificates, animal ethics no-objection where applicable, and certain goods may not be transferred or sold for five years. The notification is effective from the stated date under the State Act.</description>
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      <description>The notification authorises a GST exemption on specified scientific goods supplied to enumerated research and government institutions by capping state tax liability and imposing conditions: eligible goods include instruments, accessories, software, live animals for research and prototypes within an annual value limit; supplies require officer-level or Head-of-Institution certificates, animal ethics no-objection where applicable, and certain goods may not be transferred or sold for five years. The notification is effective from the stated date under the State Act.</description>
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