Seeks to exempt State tax on supply of gold by nominated agencies to exporters of gold jewellery

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..... 26/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt the intra-State supply of gold falling in heading 7108 of the F .....

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..... 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) wherever such proo .....

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..... Commerce and Industry vide Public Notice No. 43/2015-2020, dated the 5th December, 2017, published in the Gazette of India, Extraordinary, Part-I, Section 1, vide F. No.01/94/180/333/AM 15/PC, dated the 5 th December, 2017; (c) Nominated Agency means entities mentioned in List 32 of Notification No. 50/2017-Customs, dated 30 th June, 2017, published in the Gazette of India, Extraordinary, P .....

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