Concessional GST rate for research supplies reduces state tax where certified research use and institutional approvals are produced. Notification grants a concessional State GST treatment by exempting state tax above a specified concessional rate on defined scientific goods supplied to enumerated research institutions, conditional on production at the time of supply of specified certificates from designated government officers or the head of the institution confirming research use, and on additional approvals for live animals; certain recipients face a restriction on transfer or sale of goods for a set period.