Concessional GST treatment for scientific and technical equipment supplied to eligible research institutions, subject to certification and conditions. Exempts State tax in excess of the amount computed at 2.5% on specified scientific and technical instruments, accessories, consumables, software, recorded media, live animals for experiments and prototypes supplied to enumerated research institutions and government laboratories, subject to production of certificates from the Head of the institution (and, where required, a Deputy Secretary-level certificate), compliance with live-animal committee NOC requirements, prototype value limits, and a five-year non-transfer restriction for certain registered research institutions.