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of <h1>Jammu and Kashmir GST Act Exempts Intra-State Export Supplies from State Tax Beyond 0.05% with Conditions.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, has issued a notification exempting intra-State supply of taxable goods by a registered supplier to a registered recipient for export from State tax beyond 0.05%. Conditions include issuing a tax invoice, exporting goods within 90 days, indicating GST details in export documents, registration with an Export Promotion Council, and specific movement of goods. Failure to export within the stipulated time voids the exemption. This notification aims to facilitate exports by reducing tax burdens on registered suppliers and recipients.
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