Concessional state tax for exported goods allowed where supplier and recipient meet export documentation and movement conditions. Notification permits concessional State tax treatment for intra State supplies to registered recipients for export by exempting State tax in excess of a nominal rate, subject to conditions: supplier must issue a tax invoice; recipient must export within the prescribed period and record supplier GSTIN and invoice details in the shipping documentation; recipient must be registered with an Export Promotion Council or recognised Commodity Board; orders and export proof must be provided to suppliers and their jurisdictional tax officers; goods must move directly to port/airport/land customs station or registered warehouse and aggregation requires warehouse acknowledgement and endorsed invoices.