GST exemption for research supplies reduces state tax liability when institutional certifications and conditions for research use are met. The notification authorises a GST exemption on specified scientific goods supplied to enumerated research and government institutions by capping state tax liability and imposing conditions: eligible goods include instruments, accessories, software, live animals for research and prototypes within an annual value limit; supplies require officer-level or Head-of-Institution certificates, animal ethics no-objection where applicable, and certain goods may not be transferred or sold for five years. The notification is effective from the stated date under the State Act.