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of <h1>Punjab GST Act Exempts Intra-State Goods for Export from Central Tax Over 0.05% with Strict Conditions.</h1> The Government of Punjab, under the Punjab Goods and Services Tax Act, 2017, exempts intra-State supply of taxable goods for export from central tax exceeding 0.05%, subject to conditions. These include the registered supplier issuing a tax invoice, the registered recipient exporting goods within 90 days, and providing relevant GST and invoice details in export documentation. The recipient must be registered with an Export Promotion Council or Commodity Board and provide order copies to tax officers. Goods must be moved directly to export points or registered warehouses. The exemption is void if export conditions are unmet within the specified timeframe.
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