GST Exemption for Research Institutions: Key Points

Central Government exempts specified goods from excess integrated tax levies under IGST Act, 2017. Goods include scientific instruments, equipment, computer software, and live animals for experimental purposes.

Exemption applies when supplied to public funded research institutions, research institutions, and government departments, among others.

Conditions include certification of goods' necessity for research purposes and compliance with animal experimentation regulations. Regional Cancer Centers also eligible for exemption on similar conditions.

Definitions provided for terms like "public funded research institution" and "University." Amendment effective from November 15, 2017. Issued by Ruchi Bisht, Under Secretary to Government of India.