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    <title>Seeks to provide concessional GST Rate of 2.5% on Scientific equipments.</title>
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      <description>Exempts specified scientific and technical apparatus, instruments, computers, accessories, consumables, recorded media, software and prototypes from State tax in excess of the amount calculated at the rate of 2.5% when supplied to eligible research institutions, subject to certificates from appropriate officers and Heads of institutions, live-animal approval requirements, prototype value limits, and a prohibition on transfer or sale by the institution for a stipulated period from installation.</description>
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