Concessional GST rate on scientific equipment supplied to public-funded research institutions, subject to certification and usage restrictions. Provides a concessional GST rate on specified scientific and technical goods supplied to qualifying research institutions and certain government departments by exempting State tax in excess of the concessional rate. Eligible goods include scientific instruments, accessories, consumables, live animals for experimental purposes, specified software and recorded media, and prototypes subject to an aggregate value cap. Supplies must be accompanied at the time of supply by prescribed certificates from authorised officers or the Head of the institution certifying research use, and live animals require an additional oversight committee no-objection certificate.