Concessional state tax relief for intra State supplies to exporters, subject to invoice, movement, warehousing and export documentation requirements. The notification exempts intra-State supplies of taxable goods from the portion of state tax exceeding the amount at the concessional rate of 0.05 per cent when a registered supplier supplies a registered recipient for export, provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice in the shipping bill, is registered with a recognised export body, provides a purchase order to the supplier and jurisdictional tax officer, complies with direct movement or registered warehouse procedures including aggregation and acknowledgements, and furnishes export documentation and proof to the supplier and jurisdictional tax officer.