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

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..... har Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, 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 supplied by Nominated Agency under the scheme for "Export Against S .....

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..... f 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 proof of export is not produc ed within the period mentioned in clause (ii), the Nominated Agency shall pay the amount of State Tax pay .....

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..... ted 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 January, 2019. [(File No. Bikri kar/GST/vividh-21/2017 (Part-4)-7267)] By the order of Governor of Bihar, Dr. Pratima,, .....

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