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We propose that Symmetry Protected Topological Phases with a finite symmetry group G are classified by cobordism groups of the classifying space of G. This provides an explanation for the recent discovery of bosonic SPT phases which do not fit into the group cohomology classification. We discuss the connection of the cobordism classification of SPT phases to gauge and gravitational anomalies in various dimensions.
Anton Kapustin (Thu,) studied this question.