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    <title>IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.</title>
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    <description>IGST is concessional for inter State supplies to a registered recipient for export: integrated tax exceeding the concessional rate is exempt subject to conditions. Key operative requirements include issuance of a tax invoice by the supplier; export within the prescribed time limit; recording the supplier&#039;s GSTIN and tax invoice number in the shipping bill; recipient registration with an Export Promotion Council or Commodity Board; placement of a concession order with copy to the supplier&#039;s tax officer; prescribed movement of goods to port or registered warehouse; aggregation and warehouse endorsement procedures where applicable; and post export provision of shipping bill and proof of export to the supplier and its jurisdictional tax officer.</description>
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      <description>IGST is concessional for inter State supplies to a registered recipient for export: integrated tax exceeding the concessional rate is exempt subject to conditions. Key operative requirements include issuance of a tax invoice by the supplier; export within the prescribed time limit; recording the supplier&#039;s GSTIN and tax invoice number in the shipping bill; recipient registration with an Export Promotion Council or Commodity Board; placement of a concession order with copy to the supplier&#039;s tax officer; prescribed movement of goods to port or registered warehouse; aggregation and warehouse endorsement procedures where applicable; and post export provision of shipping bill and proof of export to the supplier and its jurisdictional tax officer.</description>
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