Exemption of state tax on intra State supplies for export subject to conditional compliance and timely export. Exempts intra-State supply of taxable goods by a registered supplier to a registered recipient for export by relieving state tax liability in excess of a nominal rate, provided the supply is on a tax invoice, the goods are exported within ninety days, the shipping bill includes supplier GSTIN and invoice number, the recipient is registered with an Export Promotion Council or recognised Commodity Board, a purchase order at concessional rate is provided to the supplier's tax officer, goods are moved directly to export point or via registered warehouse with required endorsements and acknowledgements, and the recipient furnishes shipping bill and export proof to the supplier and jurisdictional tax officer; failure to export within ninety days disqualifies the supplier.
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.
Exemption of state tax on intra State supplies for export subject to conditional compliance and timely export.
Exempts intra-State supply of taxable goods by a registered supplier to a registered recipient for export by relieving state tax liability in excess of a nominal rate, provided the supply is on a tax invoice, the goods are exported within ninety days, the shipping bill includes supplier GSTIN and invoice number, the recipient is registered with an Export Promotion Council or recognised Commodity Board, a purchase order at concessional rate is provided to the supplier's tax officer, goods are moved directly to export point or via registered warehouse with required endorsements and acknowledgements, and the recipient furnishes shipping bill and export proof to the supplier and jurisdictional tax officer; failure to export within ninety days disqualifies the supplier.
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