Tax exemption for intra state supply of gold by nominated agencies to jewellery exporters, subject to export proof and compliance. Exempts intra State supply of gold by a Nominated Agency to registered jewellery exporters from State Tax under the Kerala SGST Act when supplied under the Export Against Supply by Nominated Agency scheme, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from such gold within the prescribed period and furnish export documentation, including shipping bill with GSTIN and export invoice, within the prescribed timeframe to the Nominated Agency; absent such proof the Nominated Agency must discharge the State Tax for unexported quantities with interest.
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.
Tax exemption for intra state supply of gold by nominated agencies to jewellery exporters, subject to export proof and compliance.
Exempts intra State supply of gold by a Nominated Agency to registered jewellery exporters from State Tax under the Kerala SGST Act when supplied under the Export Against Supply by Nominated Agency scheme, subject to compliance with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from such gold within the prescribed period and furnish export documentation, including shipping bill with GSTIN and export invoice, within the prescribed timeframe to the Nominated Agency; absent such proof the Nominated Agency must discharge the State Tax for unexported quantities with interest.
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