Concessional GST rate for research supplies applies when qualifying institutions produce prescribed certificates and meet transfer conditions. Concessional State tax treatment exempts state tax in excess of the concessional rate on specified scientific and technical goods-including instruments, accessories, software, recorded media, live animals for experimental purposes, and prototypes subject to an aggregate annual value limit-when supplied to qualifying public funded research institutions, registered research institutions, governmental departments and laboratories, and Regional Cancer Centres, provided suppliers receive prescribed certificates from institutional heads or designated government officers certifying research use, and, for live animals, a no-objection certificate from the relevant animal experimentation oversight committee.