Concessional GST on scientific equipment: tax relief for eligible research institutions subject to certification and usage conditions. Provides a concessional state GST treatment so specified scientific and technical goods supplied to identified research entities are taxable only to the extent they exceed the rate of 2.5 per cent., contingent upon institutional status and the production, at the time of supply, of prescribed certificates (from designated government officers or the Head of Institution) certifying research use; live animals also require a no-objection certificate from the relevant animal ethics committee. Registered research institutions must not transfer or sell such goods for five years from installation.