Seeks to exempt the supply of gold by nominated agencies to exporters of gold jewellery

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....wers conferred by sub-section (1) of section 11 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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 gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when suppl....

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....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) alongwith 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) wherever such proof of export is not produced within the....

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....t-I, Section 1, vide Public Notice No.1/2015-2020, dated 1st April, 2015. (c) "Nominated Agency" means entities mentioned in List 32 of Notification No. 50/2017-Customs dated 30th June 2017; (d) "Heading" 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 day of January, 2019. ....