Concessional tax for export supplies allowed to registered recipients, subject to invoice, export within ninety days and export documentation. Supply by a registered supplier to a registered recipient for export is subject to concessional State tax limited to an amount computed at a reduced rate, conditioned on issuance of a tax invoice, export of goods within ninety days, inclusion of supplier GSTIN and invoice number in the shipping bill, recipient registration with an Export Promotion Council or Commodity Board, provision of the purchase order to the supplier's tax officer, prescribed direct movement to port or registered warehouse, warehouse acknowledgements and provision of shipping bill and export proof to the supplier and its jurisdictional tax officer.
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.
Concessional tax for export supplies allowed to registered recipients, subject to invoice, export within ninety days and export documentation.
Supply by a registered supplier to a registered recipient for export is subject to concessional State tax limited to an amount computed at a reduced rate, conditioned on issuance of a tax invoice, export of goods within ninety days, inclusion of supplier GSTIN and invoice number in the shipping bill, recipient registration with an Export Promotion Council or Commodity Board, provision of the purchase order to the supplier's tax officer, prescribed direct movement to port or registered warehouse, warehouse acknowledgements and provision of shipping bill and export proof to the supplier and its jurisdictional tax officer.
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