Concessional tax rate on intra State supplies for export limits state tax subject to export and compliance conditions. Provides a concessional state tax rate of 0.05% on intra State supplies to a registered recipient for export, conditional on a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice number in export documents, recipient registration with a recognised export council or commodity board, a formal purchase order shared with the supplier's tax officer, prescribed movement to port or registered warehouse, procedures for aggregation and warehouse acknowledgement, and submission of shipping bill and export filing proof to the supplier and supplier's tax officer; failure to export within the time limit nullifies the exemption.
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Provisions expressly mentioned in the judgment/order text.
Concessional tax rate on intra State supplies for export limits state tax subject to export and compliance conditions.
Provides a concessional state tax rate of 0.05% on intra State supplies to a registered recipient for export, conditional on a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice number in export documents, recipient registration with a recognised export council or commodity board, a formal purchase order shared with the supplier's tax officer, prescribed movement to port or registered warehouse, procedures for aggregation and warehouse acknowledgement, and submission of shipping bill and export filing proof to the supplier and supplier's tax officer; failure to export within the time limit nullifies the exemption.
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