Concessional state tax on intra State supplies for export, allowing suppliers reduced levy subject to export and procedural conditions. A concessional State tax applies to intra State supplies for export, limiting State tax to 0.05% where the supplier issues a tax invoice, the recipient exports within the prescribed period and records the supplier's GSTIN and invoice in export documentation; recipient registration with an Export Promotion Council and placement of an order furnished to the supplier and tax officer are required, and movement, aggregation, warehouse acknowledgement and proof of export must be provided to suppliers and their jurisdictional tax officers.