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    <description>State notification grants a concessional State GST rate of 2.5% on specified scientific and technical goods (instruments, accessories, software, live animals for experimental purposes, and prototypes subject to an aggregate cap) when supplied to listed research entities and government departments, contingent on prescribed certificates from authorised officers or the Head of Institution, use for research purposes only, a no-objection certificate for experimental animals, and restrictions on transfer or sale for a specified period.</description>
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      <description>State notification grants a concessional State GST rate of 2.5% on specified scientific and technical goods (instruments, accessories, software, live animals for experimental purposes, and prototypes subject to an aggregate cap) when supplied to listed research entities and government departments, contingent on prescribed certificates from authorised officers or the Head of Institution, use for research purposes only, a no-objection certificate for experimental animals, and restrictions on transfer or sale for a specified period.</description>
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