Supply of goods by a registered person against Advance Authorisation - KA. NI-2-1696/XI-9(42)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1696/XI-9(42)/17-U.P. GST Rules-2017-Order(71)-2017 Lucknow : Dated : November 16, 2017 In exercise of the powers conferred by section 147 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of1904) the Governor on the recommendations of the Council. is pleased to hereby 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 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 on October 18, 2017. By Order (Rajendra Kumar Tiwari) Apar Mukhya Sachiv