Notification under section 11(1) of the Rajasthan Goods and Services Tax Act, 2017 to exempt the supply of gold by nominated agencies to exporters of gold jewellery - F.12(56)FD/Tax/2017-Pt.-III- 137 - Rajasthan SGST
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GST exemption for gold supplied by nominated agencies to jewellery exporters, subject to export and documentary compliance. Exempts intra State supply of gold by a Nominated Agency to registered jewellery exporters under the Export Against Supply by Nominated Agency scheme from State GST, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, a time bound export obligation and submission of export documentation; failure to produce proof of export within the prescribed period makes the Nominated Agency liable to pay the State Tax on the unexported quantity with interest.
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 for gold supplied by nominated agencies to jewellery exporters, subject to export and documentary compliance.
Exempts intra State supply of gold by a Nominated Agency to registered jewellery exporters under the Export Against Supply by Nominated Agency scheme from State GST, subject to compliance with the Foreign Trade Policy and Handbook of Procedures, a time bound export obligation and submission of export documentation; failure to produce proof of export within the prescribed period makes the Nominated Agency liable to pay the State Tax on the unexported quantity with interest.
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