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    <title>Specifying tax rate at 0.05% on supply to registered recipient for export</title>
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    <description>Exemption limits state tax on intra State supplies by a registered supplier to a registered recipient for export to a concessional amount, conditioned on issuance of a tax invoice, export within ninety days, inclusion of supplier GSTIN and invoice details in the shipping bill, recipient registration with a recognised export body, placement of a purchase order with notice to the supplier&#039;s tax officer, prescribed direct movement or warehousing arrangements, endorsed invoices and warehouse acknowledgements where aggregation occurs, and provision of shipping bill and proof of export to the supplier and its jurisdictional officer.</description>
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