State tax exemption on gold supplies by nominated agencies to exporters of jewellery subject to export and documentation conditions. Tripura exempts intra State supply of gold by a Nominated Agency to registered recipients under the Export Against Supply by Nominated Agency scheme from State GST, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient exports jewellery made from such gold within ninety days and furnishes the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within one hundred and twenty days, failing which the Nominated Agency must pay the State tax on unexported gold with interest.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax exemption on gold supplies by nominated agencies to exporters of jewellery subject to export and documentation conditions.
Tripura exempts intra State supply of gold by a Nominated Agency to registered recipients under the Export Against Supply by Nominated Agency scheme from State GST, provided the parties follow the Foreign Trade Policy and Handbook of Procedures; the recipient exports jewellery made from such gold within ninety days and furnishes the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within one hundred and twenty days, failing which the Nominated Agency must pay the State tax on unexported gold with interest.
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