Concessional state tax rate for intra state supplies to exporters granted, subject to registration, documentation, shipment and export within specified period. The State exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from State tax to the extent it exceeds the amount calculated at the rate of 0.05 per cent, subject to conditions: supply on tax invoice; export by recipient within ninety days with GSTIN and invoice quoted in the shipping documentation; recipient registration with an Export Promotion Council or Commodity Board; placement of a documented concessional order and provision to the supplier's tax officer; regulated direct movement or registered warehouse aggregation with endorsed invoices and acknowledgements; and provision of shipping bill and proof of export to supplier and supplier's tax officer.