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of <h1>0.1% IGST on Inter-State Supply for Export: Conditions Include Invoice, Export Within 90 Days, and Council Registration.</h1> Integrated Goods and Services Tax (IGST) at a rate of 0.1% is applicable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export, subject to certain conditions. These include issuing a tax invoice, exporting goods within 90 days, providing GST Identification Numbers and tax invoice details in export documents, and registration with an Export Promotion Council. Goods must be moved directly to export points or registered warehouses. If aggregating supplies, endorsements and acknowledgments are required. The exemption is void if goods are not exported within the specified period.
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