Exemption for nominated-agency gold supplies: intrastate supply exempt from state GST when export compliance conditions are met. Exemption is provided for intra State supply of gold under Heading 7108 when supplied by a Nominated Agency under the export against supply scheme, exempting the supply from State Tax under section 9 of the Delhi GST Act subject to compliance 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 showing the GSTIN with the invoice within 120 days; failure to provide proof of export makes the Nominated Agency liable to pay the State Tax on the unexported quantity with interest from the original tax due date.
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 nominated-agency gold supplies: intrastate supply exempt from state GST when export compliance conditions are met.
Exemption is provided for intra State supply of gold under Heading 7108 when supplied by a Nominated Agency under the export against supply scheme, exempting the supply from State Tax under section 9 of the Delhi GST Act subject to compliance 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 showing the GSTIN with the invoice within 120 days; failure to provide proof of export makes the Nominated Agency liable to pay the State Tax on the unexported quantity with interest from the original tax due date.
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