Exemption to central tax on supply of gold, silver or platinum by nominated agencies to registered persons.

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....First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when supplied by Nominated Agency under the scheme for "Export Against Supply by Nominated Agency" as referred to in 5[paragraph 4.40] of the Foreign Trade Policy, read with relevant provisions of Chapter 4 of Handbook of Procedures, to a registered person (herein referred to as "recipient"), from the whole of the central tax leviable thereon, under section 9 of the Central Goods and Services Tax Act, 2017, subject to following conditions, namely:- (i) the Nominated Agency and the recipient shall follow the conditions and observe the procedures as specified in the Foreign Trade Policy read with Handbook of Procedures; (ii) the recipient shall export the jewellery made out of suc....

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....es mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i);] 4[(d) "Chapter" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).] 2. This notification shall come into force on the 1st January, 2019. [F. No.354/432/2018 -TRU] (Gunjan Kumar Verma) Under Secretary to the Government of India     ************ NOTES:- 1. Corrected vide Corrigendum dated 31-01-2019 before it was read as, "32" 2. Substituted vide Notification No. 17/2019-Central Tax (Rate) dated 30-09-2019 w.e.f. 01-10-2019 before it was read as, "gold" 2A. Substituted....