Concessional GST for research supplies subject to institutional certification, permitted use and animal ethics approval. Tripura exempts State GST above a concessional rate on specified scientific and technical goods supplied to eligible publicly funded research institutions, registered research organizations and government departments, provided the recipient furnishes prescribed certificates (from the Head and, where applicable, a departmental officer) confirming research use and institutional status, and for live animals a Head's certificate plus an animal ethics committee no-objection certificate; registered institutions must restrict transfer or sale of specified goods for a mandated period.