List of supplier of Goods treated as deemed exports. - 48/2017-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 18th October 2017. NOTIFICATION Notification No. 48/2017-State Tax No. MGST.1017/C.R.-189/Taxation-1.- In exercise of the power conferred by section 147 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) , the Government of Maharashtra, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely :- Table Sr.No. Description of Supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export Oriented Unit 4. Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation. Explanation -- For the purposes of this notification, 1. Advance Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs on pre-import basis for physical exports. 2. Export Promotion Capital Goods Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods for physical exports. 3. Export Oriented Unit means an Export Oriented Unit or Electronic Hardware Technology Park Unit or Software Technology Park Unit or Bio-Technology Park Unit approved in accordance with the provisions of Chapter 6 of the Foreign Trade Policy 2015-20. 2. This notification shall deemed to be effective from the 18th October 2017. By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.