Concessional State Tax Rate on research supplies granted to eligible institutions subject to certification and use restrictions. Concessional State tax is prescribed for specified scientific goods and prototypes supplied to enumerated research institutions, conditional on production at time of supply of institutional certification that goods are required and will be used only for research, officer-level verification of institutional status where required, and, for live animals, a Head's certificate plus a no-objection certificate from the relevant animal ethics committee; registered research institutions must not transfer or sell such goods for a prescribed period post-installation.