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of <h1>IGST exemption for nominated agencies supplying gold, silver, platinum for export; export rules, timelines, and interest on defaults</h1> The government exempts integrated tax on inter-state supply of gold, silver or platinum by designated nominated agencies to registered recipients under the 'Export Against Supply by Nominated Agency' scheme, subject to compliance with Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the supplied metal within 90 days and provide the shipping bill/bill of export with GSTIN and the export invoice to the nominated agency within 120 days; failure to produce proof of export within these periods requires the nominated agency to pay the IGST due on unexported quantity with interest. Effective 1 January 2019.
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