Supply of goods by a registered person against Advance Authorisation for deemed exports. - 48/2017-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department Dated Shimla-2 the 20th November, 2017 Notification No. 48/2017-State Tax No.EXN-F(10)-40/2017.- In exercise of the powers conferred by section 147 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased notify the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- Table Sr.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 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 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 . By order Additional Chief Secretary (E T) to the Government of Himachal Pradesh