Export linked SGST exemption: intra State supplies qualify subject to invoice, export within ninety days and prescribed documentation. Intra State supply of taxable goods by a registered supplier to a registered recipient for export is exempt from State tax to the extent the tax exceeds an amount calculated at the rate of 0.05 per cent, subject to conditions: supply on tax invoice; export within ninety days; inclusion of supplier GSTIN and tax invoice number in shipping bill or bill of export; recipient registration with an Export Promotion Council or recognised Commodity Board; order on supplier with copy to supplier's tax officer; specified movement, aggregation, warehouse acknowledgement and post export proof obligations. Non export within ninety days disqualifies the supplier from the exemption.