Concessional GST for export-linked supplies requires strict documentary, movement and export timelines to retain benefit. A concessional State tax rate is available on intra State supplies to a registered recipient for export provided the supplier issues a tax invoice, the recipient exports within ninety days, the shipping bill records the supplier's GSTIN and invoice, the recipient is registered with an Export Promotion Council or Commodity Board, and a purchase order is provided to the supplier and its tax officer. Goods must move directly to port/airport/LCS or to a registered warehouse; aggregation requires warehouse acknowledgement and endorsed invoices. The recipient must supply export documentation and proof of filing to the supplier and its jurisdictional tax officer, failing which the supplier loses the concession.