Concessional state tax rate for research supplies enables reduced tax burden on eligible institutions subject to documentary and usage conditions. Exempts State tax exceeding the amount calculated at the rate of 2.5 percent on specified scientific and research-related goods supplied to listed eligible institutions, subject to documentary and usage conditions including certificates from authorised officers or heads of institutions, restrictions on transfer or sale for five years for certain institutions, and requirement of a no objection certificate from the animal ethics committee for live animal supplies.