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Bhopal, the 23rd October 2017 No. F A3-76/2017/1/V (139)— In' exerciSe ofthe powers conferred by -sUb4 section (1) of section 11 of the Madhya Pradesh- Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as “the said Act”), the State Government, on being satisfied that it is necessary in the public interest so to do on the recommendations of the Council, hereby exempts the intra-State supply of. taxable goods (hereafter in this ' notification referred to as “the said goods”) by a registered supplier to a.
registered recipient for export,- from so much of the State tax leviable' thereo‘n under section 9 of the said Act, as is in eXcess of the amount.
calculated at the rate of 0.05 per cent, subject to fulfilment of the following conditions, namely:
- - e , "(ii the registered supplier shall supply the goods to the registered recipient on a tax invoice;
‘
(ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier;
- (iii?) the registered recipient shall indicate the Goods and Services Tax , g'ldentification Number of the registeredsupplier 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;
iii-v) j the registered recipient shall be registered with an EXp'ort Promotion "Council or a Commodity Beard 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 also be provided to the jurisdictional tax officer of the registered supplier;
as 1156 (2) 119191231 mm, W 23 313251? 2017
(vi) the registered recipient shall move the said goods from- place of registered supplier — ' ,
(a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
(b) directly to a registered warehouse from where the said goods shall be move to the Port, Inland. Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
(vii)_ if the registered recipient intends to aggregate sUpplies from multiple registered suppliers and then export, the goods from each registered - .supplier shall move to a registered WarehoLIse 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;
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(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 wareh0use operator shall be provided to the registered supplier as Well as to the jurisdictional tax officer of such supplier; and
(ix) when goods have been exported, the registered recipient shall provide copy of 'shipping bill or bill of export containing details of Goods and Services Tax identIfcation Number (GSTIN) and tax invoice of the registered supplier along With proof Of export general manifest or export rep0rt having been filed to the registered supplier as well as ‘ jurisdictional tax officer of such supplier.
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2. The registered supplier shall not be eligible for the abbve mentioned.
I v eXemptiOn if the registered recipient fails to export the said goods Within a period of ninety days from the date of issue of tax inVoice.
By order and1n the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.
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