Concessional state tax for intra State export supplies: eligibility requires export, documentation, movement and registration compliance. Exemption caps State tax on intra State taxable goods supplied to a registered recipient for export at a concessional rate, conditional on issuance of a tax invoice, export within the prescribed period, inclusion of supplier GSTIN and invoice number in export documentation, recipient registration with a recognised export body, an order placed for concessional procurement and notification to the supplier's tax officer, specified direct or warehouse movement and endorsed invoices and warehouse acknowledgements, and submission of shipping bills and export filing proof to the supplier and its jurisdictional tax officer.