UTGST at the rate of 0.05% shall be payable on intra-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions.

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..... Territory Tax (Rate) New Delhi, the 23rd October, 2017 G.S.R.1322(E).- In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) (hereafter in this notification referred to as the said Act ), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommen .....

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..... e Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier 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 recip .....

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..... registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs 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 .....

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