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of <h1>India Sets 0.05% CGST Rate on Intra-State Supply for Export with Conditions Under CGST Act, 2017.</h1> The Central Government of India has issued a notification under the Central Goods and Services Tax Act, 2017, setting a CGST rate of 0.05% on intra-State supply of taxable goods from a registered supplier to a registered recipient for export, subject to conditions. These include issuing a tax invoice, exporting goods within 90 days, providing necessary documentation, and registering with an Export Promotion Council. The recipient must also ensure goods are moved directly to export points or registered warehouses. The exemption is void if goods are not exported within the stipulated time.
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