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of <h1>Kerala Exempts State Tax on Gold Supplies to Exporters under GST Act 2017, Conditions Apply.</h1> The Government of Kerala issued a notification exempting the intra-State supply of gold by nominated agencies to registered exporters of gold jewellery from the State Tax under the Kerala State Goods and Services Tax Act, 2017. This exemption applies when gold is supplied under the 'Export Against Supply by Nominated Agency' scheme, as per the Foreign Trade Policy. Conditions include adherence to prescribed procedures, exporting jewellery within 90 days, and providing export documentation within 120 days. If export proof is not provided, the nominated agency must pay the applicable State Tax with interest. This notification is effective from January 1, 2019.
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