Exemption from GST on gold supplied by nominated agencies to exporters, subject to export and documentation requirements. Exempts intra State supply of gold in heading 7108 by a Nominated Agency under the Export Against Supply scheme from State GST, provided the Nominated Agency and recipient comply with the Foreign Trade Policy and Handbook of Procedures. The recipient must export jewellery made from the gold within ninety days and provide the shipping bill or bill of export with GSTIN and export invoice to the Nominated Agency within 120 days. If export proof is not furnished, the Nominated Agency must pay State tax on unexported gold with interest from the date tax would have been payable.