gst rate on goods sales to registered person who export goods

[sanjay khatri]

Dear Experts,

I received advance money agains supply of cumin goods on 20 octomber from the registered person within state who export the goods.what rate i shoud charged on invoice 0.1% or 5%? when i charge gst i.e.advace received date or Invoice date?

AI Summary

Concessional GST rate for export oriented supplies applies, subject to documentary conditions and invoice/timing rules.
Supplies to registered recipients for export receive concessional tax treatment with different concessional rates for intra state (central tax) and inter state (integrated tax) supplies; these concessions are conditional on specified documentary and procedural requirements including issuance of a tax invoice, export within ninety days, GSTIN and invoice details in export documentation, recipient registration with recognised export bodies, prescribed movement to export points or registered warehouses with aggregation and acknowledgement rules, and furnishing of shipping bills and proof of export to supplier and tax officer. Tax invoicing must occur before or at removal or delivery, and tax is payable in the periodic return.