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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Karnataka exempts state tax on intra-State gold supply by Nominated Agency for export under specific conditions.</h1> The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, exempts the intra-State supply of gold by a Nominated Agency for export of jewelry from state tax. This exemption applies when the supply follows the 'Export Against Supply by Nominated Agency' scheme as per the Foreign Trade Policy. Conditions include adherence to prescribed procedures, exporting jewelry made from the gold within 90 days, and providing export documentation within 120 days. Failure to produce proof of export 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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