Export-related GST exemption for intra State supplies to registered recipients, conditional on documentation, movement and timely export. Exempts intra-State supply of taxable goods by a registered supplier to a registered recipient for export from central tax in excess of a nominal concessional rate, subject to conditions: supply must be on tax invoice; export within ninety days; shipping bill must cite supplier GSTIN and invoice number; recipient must be registered with a recognised export body and place a purchase order with copy to the supplier's tax officer; goods must move directly to export point or via registered warehouse; aggregation from multiple suppliers requires warehouse endorsements and acknowledgements; post-export, recipient must provide shipping bill and proof of export to supplier and supplier's tax officer; exemption is forfeited if export is not completed within ninety days.
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.
Export-related GST exemption for intra State supplies to registered recipients, conditional on documentation, movement and timely export.
Exempts intra-State supply of taxable goods by a registered supplier to a registered recipient for export from central tax in excess of a nominal concessional rate, subject to conditions: supply must be on tax invoice; export within ninety days; shipping bill must cite supplier GSTIN and invoice number; recipient must be registered with a recognised export body and place a purchase order with copy to the supplier's tax officer; goods must move directly to export point or via registered warehouse; aggregation from multiple suppliers requires warehouse endorsements and acknowledgements; post-export, recipient must provide shipping bill and proof of export to supplier and supplier's tax officer; exemption is forfeited if export is not completed within ninety days.
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