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<h1>Central tax exemption on intra-State supply of gold, silver, platinum by nominated agencies under export-against-supply scheme; export proof required</h1> The government exempts central tax on intra-State supply of gold, silver or platinum by nominated agencies to registered recipients under the 'Export Against Supply by Nominated Agency' scheme, subject to compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the supplied metal within 90 days and furnish the shipping bill or bill of export with GSTIN and the export invoice to the nominated agency within 120 days; if proof of export is not produced, the nominated agency must remit the central tax on unexported quantity with interest. The notification took effect 1 January 2019 and includes related definitional updates.