Regarding notifying certain supplies of goods as deemed exports w.e.f. 18th Oct. 2017 - 914/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section 8 Notification No. 914/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 10/11/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 147 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) , on the recommendations of the Council, the Governor is pleased to allow to notify 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 30 th 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 come into force from the 18 th day of October, 2017. (Radha Raturi) Principal Secretary