Seeks to prescribe 2.5% concessional CGST rates on certain goods supplies to specific public funded research institute and subject to specific condition.

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.... the Manipur Goods and Services Tax Act, 2017 (3 of 2017) (hereafter in this notification referred to as "the said Act"), the Government of Manipur, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the state tax leviable thereon under section 9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when supplied to the institutions specified in the corresponding entry in column (2) of the Table, subject to the conditions specified in the corresponding entry in column (4) of the said Table- S. No. (1) 1. Name of the Institutions ....

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....esearch institution, other than a hospital (a) Scientific and technical instruments, apparatus, equipment (including computers); (b) accessories, parts, live (experimental consumables and animals purpose); to (b) an institution registered with the Government of India in the Department of Scientific and Research and such institution produces a certificate from an officer not below the rank of the Deputy Secretary the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned departmentto the supplier at the time of supply of the specified goods; (ii) The institution produce....

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.... equipment computers); apparatus, (including (b) accessories, parts, consumables and live animals (experimental purpose); (c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches; (d) Prototypes, the aggregate value of prototypes received by an institution does not exceed fifty thousand rupees in a financial year. in the case of supply live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Com....

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.... of the to produces a certificate from an officer not below the rank Deputy Secretary the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned departmentto the supplier at the time of supply of the specified goods; (ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only; (iii) in case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the....