Supply of goods by a registered person against Advance Authorisation. - 45/2017-State Tax - Arunachal Pradesh SGST

GOVERNMENT OF ARUNACHAL PRADESH DEPARTMENT OF TAX EXCISE ITANAGAR ---- Notification No. 45/2017-State Tax The 13th November, 2017 No. GST/24/2017.- G.S.R. (E).- In exercise of the powers conferred by section 147 of the Arunachal Pradesh Goods and Services Tax Act, 2017, (7 of 2017) , the State Government, 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 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 specifed 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. Marnya Ete Commissioner to the Government of Arunachal Pradesh, Itanagar.