Export-linked tax exemption for intra State supplies limits state tax liability above a nominal rate, subject to documentary conditions. Exempts intra State supplies of taxable goods by a registered supplier to a registered recipient for export from state tax to the extent the tax exceeds the amount calculated at the rate of 0.05 per cent, subject to conditions including issuance of a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice number in export documentation, recipient registration with a recognised export body, order and notification to the supplier's tax officer, prescribed goods movement or warehouse aggregation procedures with endorsed invoices and acknowledgements, and submission of shipping bill and proof of export to the supplier and its jurisdictional tax officer.