Seeks to notify certain supplies as deemed exports under section 147 of the WBGST Act, 2017 - 1853-F.T.- 48/2017-State Tax - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE No. 1853-F.T. Dated, Howrah, the 18th day of October, 2017 Order No. 48/2017-State Tax In exercise of the powers conferred by section 147 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notifiy the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- TABLE Sl. 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. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, Joint Secretary to the Government of West Bengal