Concessional state tax rate for intra State supplies to registered exporters subject to strict documentation and export conditions. Exempts intra State taxable goods supplied by a registered supplier to a registered recipient for export from state tax in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions: supplier tax invoice, export within ninety days, GSTIN and invoice reference in shipping bill, recipient registration with an export council or commodity board, placement of order and notice to jurisdictional officer, specified direct movement or registered warehouse procedures including aggregation safeguards, and provision of shipping bill and export proof to supplier and jurisdictional officer; failure to export within ninety days disqualifies the supplier from the exemption.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional state tax rate for intra State supplies to registered exporters subject to strict documentation and export conditions.
Exempts intra State taxable goods supplied by a registered supplier to a registered recipient for export from state tax in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions: supplier tax invoice, export within ninety days, GSTIN and invoice reference in shipping bill, recipient registration with an export council or commodity board, placement of order and notice to jurisdictional officer, specified direct movement or registered warehouse procedures including aggregation safeguards, and provision of shipping bill and export proof to supplier and jurisdictional officer; failure to export within ninety days disqualifies the supplier from the exemption.
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