Supplies of scientific research goods qualify for state tax capped at 2.5% subject to institutional certificates and use restrictions. Exempts from state tax that portion in excess of 2.5% on specified scientific and research goods when supplied to defined public funded research institutions, registered research entities, Regional Cancer Centre and government departments (other than hospitals), subject to certificates from authorized officers or heads of institutions, CPCSEA clearance for live animals, an aggregate prototypes value cap, and a five-year non-transfer restriction.