Compensation cess cap on exported taxable goods set at concessional rate subject to export, documentation, and movement conditions. Grants a concessional compensation cess treatment on taxable goods supplied by a registered supplier to a registered recipient for export, exempting the portion of cess above a minimal rate subject to conditions: issuance of tax invoice, recipient's export within the specified period, inclusion of supplier GSTIN and invoice number in shipping documentation, recipient's registration with a recognised export body, provision of order to the supplier and tax officer, prescribed movement of goods (direct to export points or registered warehouses), requirements for aggregation and warehouse acknowledgements, and submission of shipping bill and export proof to supplier and jurisdictional tax officer.