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    <title>Specifying tax rate at 0.05% on supply to registered recipient for export</title>
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    <description>A concessional central tax regime caps liability for intra State taxable goods supplied to a registered recipient for export at the amount exceeding a rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export citing supplier GSTIN and invoice number; recipient registration with a recognised export body; placement of a concessional rate order copied to the supplier&#039;s jurisdictional tax officer; direct movement to port/airport/land customs station or to a registered warehouse; aggregation procedures and warehouse acknowledgements where applicable; and submission of shipping bill and export proof to supplier and jurisdictional officer.</description>
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      <description>A concessional central tax regime caps liability for intra State taxable goods supplied to a registered recipient for export at the amount exceeding a rate of 0.05 per cent., subject to conditions: supply on tax invoice; export within ninety days; shipping bill/bill of export citing supplier GSTIN and invoice number; recipient registration with a recognised export body; placement of a concessional rate order copied to the supplier&#039;s jurisdictional tax officer; direct movement to port/airport/land customs station or to a registered warehouse; aggregation procedures and warehouse acknowledgements where applicable; and submission of shipping bill and export proof to supplier and jurisdictional officer.</description>
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