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of <h1>Orissa State Tax: 0.05% Rate for Intra-State Supply for Export with Conditions; 90-Day Export Requirement.</h1> The notification from the Finance Department of Orissa, dated October 23, 2017, specifies a state tax rate of 0.05% on the intra-state supply of taxable goods by a registered supplier to a registered recipient for export. This exemption from the standard state tax rate is conditional upon several requirements: the goods must be supplied on a tax invoice, exported within 90 days, and the recipient must be registered with an Export Promotion Council or Commodity Board. Additional conditions include documentation and movement of goods directly to export points or through registered warehouses. The exemption is void if the goods are not exported within the stipulated period.
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