Concessional tax rate for intra State supplies destined for export ensures capped tax liability subject to export conditions. A concessional central tax regime caps liability for intra State taxable goods supplied to a registered recipient for export at the amount exceeding a rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export citing supplier GSTIN and invoice number; recipient registration with a recognised export body; placement of a concessional rate order copied to the supplier's jurisdictional tax officer; direct movement to port/airport/land customs station or to a registered warehouse; aggregation procedures and warehouse acknowledgements where applicable; and submission of shipping bill and export proof to supplier and jurisdictional 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 rate for intra State supplies destined for export ensures capped tax liability subject to export conditions.
A concessional central tax regime caps liability for intra State taxable goods supplied to a registered recipient for export at the amount exceeding a rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export citing supplier GSTIN and invoice number; recipient registration with a recognised export body; placement of a concessional rate order copied to the supplier's jurisdictional tax officer; direct movement to port/airport/land customs station or to a registered warehouse; aggregation procedures and warehouse acknowledgements where applicable; and submission of shipping bill and export proof to supplier and jurisdictional officer.
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