Exemption for Export of Taxable Goods

Central Government exercises powers under IGST Act, 2017. Exempts inter-State supply of taxable goods for export.

Excess integrated tax, if any, above 0.1% rate waived. Conditions include timely export within 90 days.

Registered recipient must be part of Export Promotion Council. Goods movement directly to export points or registered warehouses.

Failure to export within 90 days negates supplier's exemption.