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of <h1>Himachal Pradesh exempts State Tax on intra-State gold supply to registered jewellery exporters via Nominated Agencies under specific conditions.</h1> The Government of Himachal Pradesh has issued a notification exempting the intra-State supply of gold, classified under heading 7108 of the Customs Tariff Act, 1975, from State Tax under the Himachal Pradesh Goods and Services Tax Act, 2017. This exemption applies when the gold is supplied by a Nominated Agency to registered jewellery exporters under the 'Export Against Supply by Nominated Agency' scheme. The exemption is subject to conditions, including adherence to the Foreign Trade Policy and export of jewellery within 90 days. Failure to provide proof of export within 120 days will result in the Nominated Agency paying the applicable State Tax with interest. This notification is effective from January 1, 2019.
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