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of <h1>India exempts central tax on intra-State gold, silver, platinum supply by nominated agencies under export scheme; conditions apply.</h1> The Government of India exempts central tax on intra-State supply of gold, silver, or platinum by nominated agencies to registered persons under the 'Export Against Supply by Nominated Agency' scheme. This exemption, effective from January 1, 2019, requires adherence to conditions in the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewelry made from these materials within 90 days and provide export documentation within 120 days. If proof of export is not provided, the nominated agency must pay the applicable central tax with interest. Definitions for terms such as 'Foreign Trade Policy' and 'Nominated Agency' are included.
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