Notification No. 40/2017
Date: October 23, 2017
Subject: Concessional GST rate on intra-State supply of goods for export.
Description:
This notification provides a concessional CGST rate of 0.05% on intra-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to strict conditions relating to export within 90 days, documentation, registration with Export Promotion Councils and furnishing proof of export.
Issued for earlier notification?
No — this is an independent concessional rate notification.
Other Notifications
10/2019 A
Corrects clause numbering in Notification No. 10/2019–Central Tax by substitut...
Read More22/2019
Appoints 21.06.2019 as the date from which provisions of Rule 138E of the CGST R...
Read More3/2018
Amends multiple CGST Rules relating to composition levy rates, extension of time...
Read More