Concessional state tax for intra State supplies to registered recipients for export, subject to documentary and movement conditions. Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from state tax in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within the prescribed time limit; quoting supplier GSTIN and invoice in shipping bill; recipient registration with an Export Promotion Council or Commodity Board; supplier purchase order provided to tax officer; specified movement to port/registered warehouse; aggregation and warehouse acknowledgement procedures where applicable; and submission of shipping bill and proof of export to supplier and jurisdictional tax officer. Non export within the time limit voids the exemption.