Integrated tax exemption for nominated agency supply of precious metals enables deferred taxation subject to export and documentation conditions. Exemption to integrated tax is provided for inter State supplies of gold, silver or platinum by a Nominated Agency under the Export Against Supply scheme to a registered recipient, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the supplied metal within the prescribed period and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within the prescribed timeframe. If proof of export is not produced, the Nominated Agency must pay the integrated tax on unexported quantity with interest from the date tax was payable.