Exemption to central tax on supply of gold, silver or platinum by nominated agencies to registered persons - Notification No. 26/2018 amendment - Decisions of 50th GST Council implemented. - 10/2023

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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.

<h1>Exemption to central tax updated to revise policy references and definitions, clarifying nominated agencies' supplies and applicability.</h1> Amendments to Notification No. 26/2018 substitute the reference 'paragraph 4.41' with 'paragraph 4.40' and replace Explanation clauses (a) and (b) to adopt the Foreign Trade Policy, 2023 and the Handbook of Procedures as notified instruments, thereby updating definitional references underpinning the exemption for nominated agencies' supplies of gold, silver and platinum; the amendments take effect on 27th July, 2023.

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