Exemption for intra State gold supply by nominated agencies: conditional SGST relief subject to prescribed export and documentation timelines. Exemption from State GST applies to intra State supply of gold (heading 7108) by a Nominated Agency to a registered recipient under the Export Against Supply by Nominated Agency scheme, 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 the shipping bill or bill of export with GSTIN and export invoice within a further prescribed period, failing which the Nominated Agency must pay the State Tax with interest on the unexported quantity.
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 for intra State gold supply by nominated agencies: conditional SGST relief subject to prescribed export and documentation timelines.
Exemption from State GST applies to intra State supply of gold (heading 7108) by a Nominated Agency to a registered recipient under the Export Against Supply by Nominated Agency scheme, 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 the shipping bill or bill of export with GSTIN and export invoice within a further prescribed period, failing which the Nominated Agency must pay the State Tax with interest on the unexported quantity.
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