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of <h1>Bihar Exempts State Tax on Gold Supply for Jewelry Export by Nominated Agencies Under GST Act, Effective Jan 1, 2019.</h1> The Governor of Bihar, under the Bihar Goods and Services Tax Act, 2017, exempts the intra-State supply of gold by a Nominated Agency for export of jewelry from state tax, effective January 1, 2019. This exemption applies to supplies under the 'Export Against Supply by Nominated Agency' scheme, provided conditions are met. These include adherence to the Foreign Trade Policy and Handbook of Procedures, exporting jewelry within 90 days, and providing export documentation within 120 days. If export proof is not provided, the Nominated Agency must pay the applicable state tax with interest.
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