Concessional GST rate for research supplies allowed where institutions produce specified certificates and comply with use and transfer conditions. Notification limits West Bengal GST on specified scientific and research-related goods supplied to eligible research institutions and government laboratories to an amount not exceeding 2.5 per cent. of value, exempting the remainder when conditions are met. Eligibility requires institutional classifications and certificates from the head and, in some cases, a Deputy Secretary; live animal supplies require an additional no objection certificate from the relevant animal ethics Committee. Registered research institutions must retain goods for a prescribed non-transfer period post-installation.