Concessional state tax on intrastate supplies for export permitted when supplier, recipient and documentation conditions are satisfied. Permits concessional State tax treatment for intra State supplies to registered recipients for export where the supplier issues a tax invoice, the recipient exports within the prescribed period, records the supplier's GSTIN and invoice in export documents, is registered with a recognised export promotion body, provides a purchase order and export proof, and ensures direct movement to export points or registered warehouses with required acknowledgements; supplier entitlement is forfeited if export and documentation conditions are not met.