TMI BlogExemption on supply of gold by nominated agency for export of jewelleryX X X X Extracts X X X X X X X X Extracts X X X X ..... and Services Tax Act, 2017 (Odisha act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby exempt 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hipping 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 proof of export is not produced within the period mentioned in clause (ii), the Nominated Agency shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017, published in the Gazette of India, Extraordinary, Part-I, Section 1, vide F. No. 01/94/180/333/AM 15/PC, dated the 5th December 2017; (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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