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    <title>Amendment to Notification No.(GHN-124)GST-2017/S.11(1)(21)-TH dated the 15th November, 2017, notification No. 45/2017- State Tax (Rate) - for supply to research institute.</title>
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    <description>Amendment modifies the Table in the State Tax (Rate) notification by expanding the eligible recipients at serial number 1 to include public funded research institutions, universities and specified technical institutes (excluding hospitals), and replaces &quot;Department of Scientific and Research&quot; with &quot;Department of Scientific and Industrial Research&quot; in relevant columns. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 to align the exemption with an earlier central customs notification, making that alignment operative from the earlier notification&#039;s effective date.</description>
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      <description>Amendment modifies the Table in the State Tax (Rate) notification by expanding the eligible recipients at serial number 1 to include public funded research institutions, universities and specified technical institutes (excluding hospitals), and replaces &quot;Department of Scientific and Research&quot; with &quot;Department of Scientific and Industrial Research&quot; in relevant columns. It renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 to align the exemption with an earlier central customs notification, making that alignment operative from the earlier notification&#039;s effective date.</description>
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