CGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. - 40/2017 - Central GST (CGST) Rate

CGST concession for intra State supplies to registered exporters subject to conditions including export within specified period.

An exemption limits central tax on intra State supplies to registered recipients for export so that liability is capped at CGST at the rate of 0.05%, provided the supplier issues a tax invoice and the recipient fulfils specified conditions including export within ninety days, inclusion of GSTIN and invoice number in the shipping bill, registration with an export council or commodity board, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse with acknowledgement for aggregated consignments, and provision of export documentation to the supplier and tax officer.