Notification No. 27/2018
Date: December 31, 2018
Subject: Exemption of IGST on inter-State supply of gold by nominated agencies for export purposes.
Description:
This notification exempts inter-State supply of gold by nominated agencies to registered persons under the “Export Against Supply by Nominated Agency” scheme from IGST. The exemption is subject to strict export conditions and timelines. Failure to export within the prescribed period triggers tax payment with interest by the nominated agency.
Issued for earlier notification?
No — this is an independent exemption notification.
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