Exemption for intra-state gold supplies by nominated agencies for export of jewellery, conditional on compliance and proof of export. State tax is exempted on intra State supply of gold (heading 7108) by a Nominated Agency under the Export Against Supply scheme to a registered recipient for jewellery export, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, timely production of export shipping bills and invoices evidencing GSTIN, and a fallback obligation on the Nominated Agency to remit state tax with interest where proof of export is not produced within the prescribed time.
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 supplies by nominated agencies for export of jewellery, conditional on compliance and proof of export.
State tax is exempted on intra State supply of gold (heading 7108) by a Nominated Agency under the Export Against Supply scheme to a registered recipient for jewellery export, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, timely production of export shipping bills and invoices evidencing GSTIN, and a fallback obligation on the Nominated Agency to remit state tax with interest where proof of export is not produced within the prescribed time.
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