Exemption for intra-State supply of gold by nominated agencies subject to export-linked conditions and proof-of-export requirements. Exempts intra State supply of gold by a Nominated Agency under the Export Against Supply scheme from State tax, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, export of jewellery within the prescribed period and submission of shipping bill with GSTIN and export invoice within the prescribed time; absence of proof of export compels the Nominated Agency to pay the State tax on unexported quantity with interest.