Exempts the intra-State supply of gold falling in heading 7108 when supplied by Nominated Agency under the scheme for “Export Against Supply by Nominated Agency”.

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..... a, Mahanadi Bhawan, Atal Nagar, Raipur Atal Nagar, the 31 st December, 2018 NOTIFICATION No.26/2018-State Tax (Rate) No. F-10-65/2018/CT/V(110).- In exercise of the powers conferred by sub-section (1) of section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 201 7), the State Government, on being satisfied that it is necessary in the public interest so to do, o .....

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..... ures; (ii) the recipient shall export the jewellery made out of such gold within 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 tw .....

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..... k of Procedures means the Handbook of Procedure, notified by the Government of India in the Ministry of 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/AM15/PC, dated the 5th December 2017; (c) Nominated Agency means entities mentioned in List 32 of Notifi .....

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