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of <h1>Rajasthan GST Act: 0.05% Tax on Intra-State Supplies for Export with Conditions and Timeframe.</h1> The Government of Rajasthan has issued a notification under the Rajasthan Goods and Services Tax Act, 2017, specifying a reduced tax rate of 0.05% on intra-state supply of taxable goods by a registered supplier to a registered recipient for export. This exemption is conditional upon several requirements: the goods must be exported within 90 days, the recipient must be registered with an Export Promotion Council, and specific documentation must be provided to tax authorities. The exemption is void if the recipient fails to export the goods within the stipulated timeframe.
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