https://www.taxtmi.com/notifications?id=122337 An exemption limits central tax on intra State supplies to registered recipients for export so that liability is capped at CGST at the rate of 0.05%, provided the supplier issues a tax invoice and the recipient fulfils specified conditions including export within ninety days, inclusion of GSTIN and invoice number in the shipping bill, registration with an export council or commodity board, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse with acknowledgement for aggregated consignments, and provision of export documentation to the supplier and tax officer. en-us Mon, 23 Oct 2017 00:00:00 +0530 Mon, 18 Feb 2019 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=122337 An exemption limits central tax on intra State supplies to registered recipients for export so that liability is capped at CGST at the rate of 0.05%, provided the supplier issues a tax invoice and the recipient fulfils specified conditions including export within ninety days, inclusion of GSTIN and invoice number in the shipping bill, registration with an export council or commodity board, order placement and notification to the supplier's tax officer, prescribed movement to port or registered warehouse with acknowledgement for aggregated consignments, and provision of export documentation to the supplier and tax officer. Notifications GST Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/notifications?id=122337