Telangana exempts central tax on intra-state gold supply under GST for exports by nominated agencies. Conditions apply.

The Government of Telangana, under the Telangana Goods and Services Tax Act, 2017, exempts central tax on intra-state supply of gold by nominated agencies to registered persons. This exemption applies when the gold is supplied under the "Export Against Supply by Nominated Agency" scheme. Conditions include adherence to the Foreign Trade Policy and Handbook of Procedures, export of jewelry within 90 days, and submission of export documents within 120 days. If export proof is not provided, the nominated agency must pay the central tax with interest. This notification took effect on January 1, 2019.

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