Seeks to exempt central tax on supply of gold by nominated agencies to registered persons

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..... In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, 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 1 .....

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..... ll 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 period mentioned in condition (ii), the Nomi .....

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..... 7 published in the Gazette of India, Extraordinary, Part-I, Section 1, vide F.NO.01/94/180/333/AM 15/PC, dated 5 th December, 2017. (c) Nominated Agency means entities mentioned in List 32 of Notification No. 50/2017-Customs dated the 30th June 2017 published in the Gazette of India, Extraordinary, Part-Il, Section 3, Sub-Section (i) vide number G.S.R. 785(E), dated the 30th June, 2017; .....

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