Exemption for intra State supply of gold subject to export of jewellery and provision of export proof within prescribed timelines. Exempts intra State supply of gold by a Nominated Agency to a registered exporter of jewellery under the Export Against Supply by Nominated Agency scheme from State Tax under the Himachal Pradesh GST Act, subject to conditions: compliance with the Foreign Trade Policy and Handbook procedures; export of jewellery within the prescribed export period; provision of export documentation containing GSTIN and export invoice to the Nominated Agency within the prescribed period; and liability of the Nominated Agency to pay State Tax with interest on quantities not exported where proof is not timely produced.