Notification specifying the rate of State Tax @ 0.05 per cent on the intra -State supply of taxable Goods by a registered supplier to a registered recipient for export under certain conditions.

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.... - In exercise of the powers conferred by sub-section (1) of Section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter in this notification referred to as "the said Act"), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby exempt the intra-State su....

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....r in respect of the said goods in the shipping bill or bill of export, as the case may be. (iv) The registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce. (v) The registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided t....

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....stoms Station from where they shall be exported. (viii) In case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the regi....