Concessional tax treatment for intra State supplies to facilitate export where prescribed documentation and movement conditions are met. Concessional state tax treatment exempts state tax in excess of a concessional rate of 0.05% on intra State supplies to a registered recipient for export, conditional on tax invoice issuance, export within ninety days, inclusion of supplier GSTIN and invoice number in export documentation, recipient registration with an Export Promotion Council or Commodity Board, provision of purchaser's order to the supplier's tax officer, specified direct movement or warehouse procedures including aggregation and acknowledgements, and submission of shipping bill and export proof to the supplier and its jurisdictional tax officer.