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Exemption on supply of gold by nominated agency for export of jewellery - 26/2018–State Tax (Rate) - Delhi SGST

Extract

..... 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 Supply by Nominated Agency" as referred to in paragraph 4.41 of the Foreign Trade Policy, read with relevant provisions of Chapter 4 of Handbook of Procedures, to a registered person (herein referred to as “recipient”), from the whole of the State Tax leviable thereon, under section 9 of the Delhi Goods and Services Tax Act .....

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Exemption on supply of gold by nominated agency for export of jewellery - 26/2018 State Tax (Rate) - Delhi SGST

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..... se of this notification,- (a) "Foreign Trade Policy " means the Foreign Trade Policy, 2015-2020, notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 41/2015- 2020, dated the 05th December, 2017 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 3813, dated the 05th December, 2017; (b) "Handbook of Procedures" means the Handbook of Procedure, notified by Government of India in the Mini .....

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Exemption on supply of gold by nominated agency for export of jewellery - 26/2018 State Tax (Rate) - Delhi SGST

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