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    <description>A concessional central GST regime limits central tax to a reduced amount for specified scientific and technical goods supplied to qualifying research and academic institutions, subject to prescribed certificates from authorised officers or the head of the recipient certifying research purpose, registration with the designated government department where required, special documentation and a prohibition on transfer or sale of certain goods for a specified period.</description>
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      <description>A concessional central GST regime limits central tax to a reduced amount for specified scientific and technical goods supplied to qualifying research and academic institutions, subject to prescribed certificates from authorised officers or the head of the recipient certifying research purpose, registration with the designated government department where required, special documentation and a prohibition on transfer or sale of certain goods for a specified period.</description>
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