Exemption on supply of gold by nominated agency: intra State supplies for jewellery export exempt from State tax subject to documentation. Exemption from State GST is available for intra State supply of gold by a Nominated Agency for manufacture and export of jewellery to registered recipients, subject to adherence to prescribed export procedures. Recipients must export the jewellery and provide export documentation to the Nominated Agency within specified periods; if proof of export is not produced within those periods, the Nominated Agency must discharge the State Tax on the unexported quantity with interest from the date tax would have been payable.
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.
Exemption on supply of gold by nominated agency: intra State supplies for jewellery export exempt from State tax subject to documentation.
Exemption from State GST is available for intra State supply of gold by a Nominated Agency for manufacture and export of jewellery to registered recipients, subject to adherence to prescribed export procedures. Recipients must export the jewellery and provide export documentation to the Nominated Agency within specified periods; if proof of export is not produced within those periods, the Nominated Agency must discharge the State Tax on the unexported quantity with interest from the date tax would have been payable.
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