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    <title>Seeks to prescribe State tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.</title>
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    <description>Prescribes a concessional state tax rate of 0.05% on intra State supply of taxable goods by a registered supplier to a registered recipient for export, exempting tax in excess of that rate under section 9 of the Puducherry GST Act subject to conditions: tax invoice issuance, export within ninety days, supplier GSTIN and invoice cited in shipping bill, recipient registration with a recognised export body, order copy to Jurisdictional Tax Officer, direct movement to export points or registered warehouse, endorsed invoices and warehouse acknowledgments where aggregation occurs, and provision of export documentation to supplier and Jurisdictional Tax Officer.</description>
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