Export-linked central tax exemption subject to invoicing, export timeframe, movement and documentation compliance for registered suppliers and recipients Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from central tax in excess of the amount calculated at the rate of 0.05 per cent, provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice in export documentation, is registered with a recognised Export Promotion Council or Commodity Board, places a concessional rate order with the supplier and complies with movement, warehouse aggregation, endorsement and proof of export documentation requirements.
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-linked central tax exemption subject to invoicing, export timeframe, movement and documentation compliance for registered suppliers and recipients
Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from central tax in excess of the amount calculated at the rate of 0.05 per cent, provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice in export documentation, is registered with a recognised Export Promotion Council or Commodity Board, places a concessional rate order with the supplier and complies with movement, warehouse aggregation, endorsement and proof of export documentation requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
