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    <title>Exempts the intra-State supply of taxable goods amount calculated at the rate of 0.05 per cent.</title>
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    <description>Exempts intra State supply of taxable goods by a registered supplier to a registered recipient for export from State tax insofar as tax exceeds the amount calculated at the rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export to quote supplier GSTIN and invoice number; recipient registration with an Export Promotion Council or Commodity Board; order copy to supplier&#039;s tax officer; direct movement to port/airport/land customs station or via registered warehouse; aggregation and warehouse acknowledgement requirements; and provision of shipping bill and proof of export to supplier and jurisdictional tax officer.</description>
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