Lt. Governor of the National Capital Territory of Delhi recommendations of the Council notifies the supplies of goods - 48/2017-State Tax - Delhi SGST

FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION NO. 48/2017-State Tax Delhi, the 23 rd November, 2017 No. F. 3(42)/Fin(Rev-I)/2017-18/DS-VI/746.- In exercise of the powers conferred by section 147 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, 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 S.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. This notification shall be deemed to have come into force from the 18th day of October, 2017. By Order and in the Name of the Lt. Governor of National Capital Territory of Delhi, A.K. Singh, Dy. Secy. VI (Finance)