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Exemption on supply of gold by nominated agency for export of jewellery

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....2018, Margazhi 16, Vilambi, Thiruvalluvar Aandu-2049] No.II(2)/CTR/1099(e-5)/2018 In exercise of the powers conferred by sub-section (1) of section 11 of the Tamil Nadu Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Tamil Nadu, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council hereby exempts the intra-State supply of g....

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Full Text of the Document

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....such gold within a period of 90 (ninety) days from the date of supply of gold to such recipient and shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) along with the invoice for exports to the Nominated Agency within a period of 120 (one hundred and twenty) days from the date of supply by the Nominated Agency (iii) whe....