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of <h1>Goa exempts intra-State gold supply for jewellery export from State Tax under GST Act, 2017; conditions apply.</h1> The Government of Goa exempts the intra-State supply of gold by a Nominated Agency for the export of jewellery from the State Tax under the Goa Goods and Services Tax Act, 2017. This exemption applies when the gold is supplied under the 'Export Against Supply by Nominated Agency' scheme. The recipient must export jewellery made from the gold within 90 days and provide export documentation within 120 days. If proof of export is not provided, the Nominated Agency must pay the applicable State Tax with interest. This notification takes effect on January 1, 2019.
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