Concessional state tax on intra-State supplies for export allowed subject to prescribed export, documentation and movement conditions. The notification exempts State tax in excess of the amount calculated at the rate of 0.05 per cent on intra State supply of taxable goods by a registered supplier to a registered recipient for export, subject to conditions: tax invoice issuance, export within ninety days, quoting supplier GSTIN and invoice in shipping bill, recipient registration with a recognised Export Promotion Council or Commodity Board, placement of a concessional order and provision of that order to the supplier's jurisdictional tax officer, direct movement to port/airport/land customs station or to a registered warehouse, aggregation procedures with endorsed invoices and warehouse acknowledgements, and post export submission of shipping bill and export proof; failure to export within ninety days voids eligibility.