Concessional SGST rate for research supplies applies where goods are certified for research use and conditions are satisfied. State tax beyond the amount computed at a reduced rate is exempted on specified scientific and technical goods supplied to qualifying research institutions and certain government departments, provided suppliers receive at the time of supply prescribed certificates from a Deputy Secretary-level officer or the Head of the institution certifying research use; live animals additionally require a no-objection certificate from the Committee for the Purpose of Control and Supervision of Experiments on Animals and prototypes are subject to an aggregate annual value limit.