Concessional state tax for intra State supplies destined for export permitted subject to prescribed export documentation and movement conditions. Grants a concessional state tax treatment for intra State supplies to a registered recipient for export, limiting tax liability to a concessional rate provided the supplier issues a tax invoice, the recipient exports within ninety days, records the supplier's GSTIN and invoice number in export documentation, is registered with an Export Promotion Council or recognised Commodity Board, places a purchase order and notifies the supplier's tax officer, ensures prescribed movement or warehousing and aggregation procedures with warehouse acknowledgements, and furnishes export documentation and proof of filing to the supplier and the supplier's tax officer; failure to export within the period disqualifies the concession.