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of <h1>Tamil Nadu Exempts Intra-State Supply for Export from State Tax Over 0.05% Under GST Act, 2017, with Conditions.</h1> The Tamil Nadu government issued a notification under the Tamil Nadu Goods and Services Tax Act, 2017, exempting intra-State supply of taxable goods by a registered supplier to a registered recipient for export from state tax exceeding 0.05%, subject to specific conditions. These conditions include issuing a tax invoice, exporting goods within 90 days, indicating GST Identification Numbers on shipping documents, and ensuring the recipient is registered with an Export Promotion Council. The recipient must also move goods directly to export points or registered warehouses and provide necessary documentation to suppliers and tax officers. Failure to export within 90 days disqualifies the supplier from the exemption.
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