Concessional state tax rate for intra State supplies to registered exporters allows reduced levy subject to specified export and procedural conditions. Prescribes a concessional state tax levy of 0.05% on intra State supplies by a registered supplier to a registered recipient for export, conditioned on supply on tax invoice, export by the recipient within the prescribed time, inclusion of supplier GSTIN and invoice in the shipping bill or bill of export, recipient registration with an Export Promotion Council or recognised Commodity Board, placement of a formal order with notice to the supplier's tax officer, specified direct movement to export points or registered warehouses (with aggregation and warehouse acknowledgement rules), and provision of shipping/export documentation and proof of export to the supplier and the supplier's jurisdictional tax officer.