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    <title>Specifying tax rate at 0.05% on supply to registered recipient for export</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 in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within the prescribed time limit; quoting supplier GSTIN and invoice in shipping bill; recipient registration with an Export Promotion Council or Commodity Board; supplier purchase order provided to tax officer; specified movement to port/registered warehouse; aggregation and warehouse acknowledgement procedures where applicable; and submission of shipping bill and proof of export to supplier and jurisdictional tax officer. Non export within the time limit voids the exemption.</description>
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    <pubDate>Fri, 17 Nov 2017 00:00:00 +0530</pubDate>
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      <title>Specifying tax rate at 0.05% on supply to registered recipient for export</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 in excess of the amount calculated at the rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within the prescribed time limit; quoting supplier GSTIN and invoice in shipping bill; recipient registration with an Export Promotion Council or Commodity Board; supplier purchase order provided to tax officer; specified movement to port/registered warehouse; aggregation and warehouse acknowledgement procedures where applicable; and submission of shipping bill and proof of export to supplier and jurisdictional tax officer. Non export within the time limit voids the exemption.</description>
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      <pubDate>Fri, 17 Nov 2017 00:00:00 +0530</pubDate>
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