Export linked tax exemption for intra State supplies requires strict documentation, direct movement, and 90 day export compliance. Intra State supplies by a registered supplier to a registered recipient for export are exempt from State tax in excess of 0.05 per cent provided the supplier issues a tax invoice, the recipient exports within ninety days, the shipping bill or bill of export cites the supplier's GSTIN and tax invoice number, the recipient is registered with an Export Promotion Council or recognised Commodity Board, the recipient places a concessional rate order and notifies the supplier's jurisdictional tax officer, goods move directly to export point or registered warehouse, aggregation and warehouse acknowledgement rules are followed, and post export proof is furnished to the supplier and tax officer.