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of <h1>Gujarat Sets 0.05% State Tax Rate for Intra-State Export Supplies Under Notification No. 40/2017.</h1> The Government of Gujarat has issued Notification No. 40/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017, setting a 0.05% state tax rate on intra-state supplies of taxable goods for export. This exemption applies when a registered supplier provides goods to a registered recipient for export, subject to several conditions. These include issuing a tax invoice, exporting goods within 90 days, and registering with an Export Promotion Council. The recipient must provide necessary documentation to the supplier and tax authorities. Failure to export within the stipulated time voids the exemption for the supplier.
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