State tax exemption on gold supplies to exporters subject to export and documentation conditions; failure triggers tax recovery with interest. Exempts State tax on intra State supplies of gold by a Nominated Agency to registered jewellery exporters under the Export Against Supply scheme, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within the prescribed period and supply the shipping/export bill with GSTIN and export invoice within the further prescribed period; absent timely proof of export the Nominated Agency must pay the State tax on unexported gold with interest.