UTGST export concession for intra State supplies: concessional tax treatment subject to invoice, export, documentation and transport conditions. Exemption permits a registered supplier to levy Union Territory GST on intra State taxable goods supplied to a registered recipient for export at a concessional effective rate, conditional on supply on a tax invoice, export within the stipulated period, recording supplier GSTIN and invoice number in the shipping bill or bill of export, recipient registration with an Export Promotion Council or recognised Commodity Board, order placement at concessional rate with notice to the supplier's jurisdictional tax officer, prescribed movement to port or registered warehouse, documentary endorsements and warehouse acknowledgements where aggregation occurs, and furnishing of shipping bill and export filing proof to supplier and jurisdictional officer.