Exemption of central tax on intra-state supply of gold by nominated agency conditioned on export and documentation. Exempts intra State supply of gold under heading 7108 by a Nominated Agency for the Export Against Supply scheme from central tax under section 9 of the Uttar Pradesh GST Act, 2017, provided the Nominated Agency and recipient follow the Foreign Trade Policy and Handbook of Procedures; the recipient exports jewellery within 90 days and submits shipping bill/bill of export with GSTIN and export invoice within 120 days; if proof of export is not produced, the Nominated Agency must pay the central tax on the unexported quantity with interest. Effective from 1 January 2019.