Export-linked intra-State tax exemption caps State tax on goods for export, subject to invoice, shipping and time limits. Intra-State taxable supplies for export by a registered supplier to a registered recipient are exempt from State tax beyond a concessional rate, provided supplies are made on a tax invoice, the recipient exports within the prescribed period, records the supplier's GSTIN and invoice in the shipping bill, is registered with an Export Promotion Council or Commodity Board, places a concessional-rate order and notifies the supplier's tax officer; goods must move directly to export points or to registered warehouses where aggregation, invoice endorsements and warehouse acknowledgements are required, and proof of export filing must be furnished to supplier and tax officer.
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Provisions expressly mentioned in the judgment/order text.
Export-linked intra-State tax exemption caps State tax on goods for export, subject to invoice, shipping and time limits.
Intra-State taxable supplies for export by a registered supplier to a registered recipient are exempt from State tax beyond a concessional rate, provided supplies are made on a tax invoice, the recipient exports within the prescribed period, records the supplier's GSTIN and invoice in the shipping bill, is registered with an Export Promotion Council or Commodity Board, places a concessional-rate order and notifies the supplier's tax officer; goods must move directly to export points or to registered warehouses where aggregation, invoice endorsements and warehouse acknowledgements are required, and proof of export filing must be furnished to supplier and tax officer.
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