Research institution tax exemption covers scientific equipment, software and experimental goods, subject to certificates and use conditions. State tax is exempted on specified scientific and research goods supplied to designated research institutions, government departments and laboratories, and Regional Cancer Centres, to the extent the tax exceeds 2.5 per cent, subject to prescribed certificates, use conditions, and restrictions on transfer or sale in the case of registered research institutions. The notification covers instruments, equipment, consumables, software, live animals for experimental purposes, and prototypes within the specified annual value limit. It also defines public funded research institution, University, Head, and hospital for the purposes of the exemption.