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    <title>Exemption of tax over and above 2.5% for public funded research institutes</title>
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    <description>State GST in excess of 2.5% is exempted on specified scientific and technical goods, accessories, consumables, software, recorded media, live animals for experimental purposes, and prototypes (aggregate prototype value capped at fifty thousand rupees per financial year) when supplied to eligible research bodies. Eligibility categories include public funded research institutions, institutions registered with the Department of Scientific and Research, government departments and laboratories, and Regional Cancer Centres, subject to production of prescribed certificates at the time of supply and additional conditions such as a five-year no-transfer restriction for certain institutions and a CPCSEA no-objection for live animals.</description>
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      <description>State GST in excess of 2.5% is exempted on specified scientific and technical goods, accessories, consumables, software, recorded media, live animals for experimental purposes, and prototypes (aggregate prototype value capped at fifty thousand rupees per financial year) when supplied to eligible research bodies. Eligibility categories include public funded research institutions, institutions registered with the Department of Scientific and Research, government departments and laboratories, and Regional Cancer Centres, subject to production of prescribed certificates at the time of supply and additional conditions such as a five-year no-transfer restriction for certain institutions and a CPCSEA no-objection for live animals.</description>
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