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    <description>Amendments to SRO GST 26 (Rate) substitute the entry for serial 1 to specify public funded research institutions, universities, IITs, IIS Bangalore and Regional Engineering Colleges (excluding hospitals), and replace references to &quot;Department of Scientific and Research&quot; with &quot;Department of Scientific and Industrial Research&quot; in listed entries. The existing Explanation is renumbered as Explanation I and a new Explanation 2 states the exemption aligns with the Central Government customs notification No. 51/96 Customs dated 23rd July, 1996, with applicability from the earlier notification date; the notification is made effective from the stated commencement date.</description>
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