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    <title>Notification No.40/2017-State Tax (Rate), dated 22.11.2017</title>
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    <description>Exemption reduces state tax on intra State supplies by a registered supplier to a registered recipient where the recipient exports the goods and complies with specified conditions: supply on a tax invoice, export within the prescribed period, inclusion of the supplier&#039;s GSTIN and invoice number in the shipping bill, recipient registration with a recognised export body, specified goods movement to port or registered warehouse, aggregation procedures with endorsed invoices and warehouse acknowledgements, and provision of shipping bill and export proof to the supplier and the supplier&#039;s jurisdictional tax officer.</description>
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      <description>Exemption reduces state tax on intra State supplies by a registered supplier to a registered recipient where the recipient exports the goods and complies with specified conditions: supply on a tax invoice, export within the prescribed period, inclusion of the supplier&#039;s GSTIN and invoice number in the shipping bill, recipient registration with a recognised export body, specified goods movement to port or registered warehouse, aggregation procedures with endorsed invoices and warehouse acknowledgements, and provision of shipping bill and export proof to the supplier and the supplier&#039;s jurisdictional tax officer.</description>
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