Seeks to amend notification No. 26/2018-Central Tax (Rate) dated 31.12.2018 - Exemption to central tax on supply of gold, silver or platinum by nominated agencies to registered persons - Export Against Supply by Nominated Agency - 18/2025 - Central GST (CGST) Rate
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Definition of Nominated Agency clarified, linking exemption eligibility to lists appended in the cited customs notification. Substitutes clause (c) in the Explanation to define 'Nominated Agency' as entities appearing in Lists 13, 14 and 15 appended to Table I of the referenced customs notification, making exemption eligibility for supply of gold, silver or platinum dependent on inclusion in those lists and setting a prospective effective 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.
Definition of Nominated Agency clarified, linking exemption eligibility to lists appended in the cited customs notification.
Substitutes clause (c) in the Explanation to define "Nominated Agency" as entities appearing in Lists 13, 14 and 15 appended to Table I of the referenced customs notification, making exemption eligibility for supply of gold, silver or platinum dependent on inclusion in those lists and setting a prospective effective date.
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