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of <h1>Uttar Pradesh sets 0.05% GST on intra-state supplies for exports; conditions apply under GST Act 2017.</h1> The Uttar Pradesh government has issued a notification under the Uttar Pradesh Goods and Services Tax Act, 2017, setting a tax rate of 0.05% on intra-state supplies of taxable goods by registered suppliers to registered recipients for export. This exemption applies if certain conditions are met, including issuing a tax invoice, exporting goods within 90 days, indicating GST details in export documents, and registering with an Export Promotion Council. Goods must be transported directly to export points or registered warehouses. If goods are not exported within 90 days, the exemption is void. The notification is effective from October 23, 2017.
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