This notification grants a concessional IGST rate of 0.1% on inter-State supply of taxable goods by a registered supplier to a registered recipient for export. The concession is subject to stringent conditions, including export within 90 days, registration with an Export Promotion Council, movement of goods directly to port/warehouse, and submission of proof of export. Failure to export within the prescribed time renders the supplier ineligible for the concession.

Issued for earlier notification?
No — this is an independent concessional rate notification.