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    <title>Specifying tax rate at 0.05% on supply to registered recipient for export.</title>
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    <description>Provides a concessional state tax rate of 0.05% on intra State supplies to a registered recipient for export, conditional on a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice number in export documents, recipient registration with a recognised export council or commodity board, a formal purchase order shared with the supplier&#039;s tax officer, prescribed movement to port or registered warehouse, procedures for aggregation and warehouse acknowledgement, and submission of shipping bill and export filing proof to the supplier and supplier&#039;s tax officer; failure to export within the time limit nullifies the exemption.</description>
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    <pubDate>Mon, 23 Oct 2017 00:00:00 +0530</pubDate>
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      <description>Provides a concessional state tax rate of 0.05% on intra State supplies to a registered recipient for export, conditional on a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice number in export documents, recipient registration with a recognised export council or commodity board, a formal purchase order shared with the supplier&#039;s tax officer, prescribed movement to port or registered warehouse, procedures for aggregation and warehouse acknowledgement, and submission of shipping bill and export filing proof to the supplier and supplier&#039;s tax officer; failure to export within the time limit nullifies the exemption.</description>
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      <pubDate>Mon, 23 Oct 2017 00:00:00 +0530</pubDate>
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