GST exemption for intra State gold supply by nominated agencies, conditional on export and timely proof of export. Exempts intra-State supply of gold under heading 7108 by a Nominated Agency to a registered person from State Tax, conditional on compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within a prescribed period and provide export documentation with GSTIN to the Nominated Agency within a further prescribed period, and the Nominated Agency must pay State Tax with interest on any quantity not exported where proof is not produced.
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.
GST exemption for intra State gold supply by nominated agencies, conditional on export and timely proof of export.
Exempts intra-State supply of gold under heading 7108 by a Nominated Agency to a registered person from State Tax, conditional on compliance with the Foreign Trade Policy and Handbook of Procedures; the recipient must export jewellery made from the gold within a prescribed period and provide export documentation with GSTIN to the Nominated Agency within a further prescribed period, and the Nominated Agency must pay State Tax with interest on any quantity not exported where proof is not produced.
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