Notifying Certain Supplies As Deemed Exports Under Section 147 Of The APGST Act, 2017. - G.O.MS.No. 496 - Andhra Pradesh SGST

REVENUE DEPARTMENT (Commercial Taxes II) [G.O.MS.No. 496, Revenue (Commercial Taxes-II), 3rd Novermber, 2017.] NOTIFICATION In exercise of the powers conferred by section 147 of the Andhra Pradesh Goods and services Tax Act, 2017 (16 of 2017) , the Government, on the recommendations of the Goods and Services Tax Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely: 2. This Notification shall be deemed to have come into force with effect on and from 18th October 2017. Table S.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorization 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorization 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 Authorization. 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 authorization 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 . Dr. D. SAMBASIVA RAO, Special Chief Secretary to Government.