Specifying tax rate at 0.05% on supply to registered recipient for export

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..... : November 16, 2017 In exercise of the powers conferred by sub-section (1) of section II of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) (hereafter in this notification referred to as the said Act ), the Governor, on being satisfied that it is necessary in the public interest so to do and on the recommendations of the Council, is pleased to exempt the intra-Stat .....

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..... ered 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 recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall al .....

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..... er 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 warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse .....

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