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    <title>Notification under Section 11(1) of HGST Act, 2017 regarding 0.05% rate of State tax on the Goods sold to an exporters with certain conditions</title>
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    <description>Notification permits concessional State tax treatment for intra State supplies to registered recipients for export by exempting State tax in excess of a nominal rate, subject to conditions: supplier must issue a tax invoice; recipient must export within the prescribed period and record supplier GSTIN and invoice details in the shipping documentation; recipient must be registered with an Export Promotion Council or recognised Commodity Board; orders and export proof must be provided to suppliers and their jurisdictional tax officers; goods must move directly to port/airport/land customs station or registered warehouse and aggregation requires warehouse acknowledgement and endorsed invoices.</description>
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    <pubDate>Tue, 24 Oct 2017 00:00:00 +0530</pubDate>
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      <description>Notification permits concessional State tax treatment for intra State supplies to registered recipients for export by exempting State tax in excess of a nominal rate, subject to conditions: supplier must issue a tax invoice; recipient must export within the prescribed period and record supplier GSTIN and invoice details in the shipping documentation; recipient must be registered with an Export Promotion Council or recognised Commodity Board; orders and export proof must be provided to suppliers and their jurisdictional tax officers; goods must move directly to port/airport/land customs station or registered warehouse and aggregation requires warehouse acknowledgement and endorsed invoices.</description>
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