GST exemption on gold supplied by nominated agencies to registered jewellery exporters subject to export and documentation conditions. State GST is exempted on intra State supply of gold by a Nominated Agency to a registered jewellery exporter under the Export Against Supply scheme, provided the parties comply with the Foreign Trade Policy and Handbook of Procedures, the recipient effects export and furnishes the shipping bill or bill of export with GSTIN and export invoice within the prescribed period, and where proof of export is not produced the Nominated Agency must pay State Tax with interest on unexported quantities.
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.
GST exemption on gold supplied by nominated agencies to registered jewellery exporters subject to export and documentation conditions.
State GST is exempted on intra State supply of gold by a Nominated Agency to a registered jewellery exporter under the Export Against Supply scheme, provided the parties comply with the Foreign Trade Policy and Handbook of Procedures, the recipient effects export and furnishes the shipping bill or bill of export with GSTIN and export invoice within the prescribed period, and where proof of export is not produced the Nominated Agency must pay State Tax with interest on unexported quantities.
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