Seeks to notify certain supplies as deemed exports under section 147 of the MGST Act, 2017. - J.21011/1/2017-TAX/Vol III(x) - Mizoram SGST

GOVERNMENT OF MIZORAM TAXATION DEPARTMENT ... NOTIFICATION Dated Aizawl, the 17th Nov., 2017 J.21011/1/2017-TAX/Vol III(x).- In exercise of the powers conferred by section 147 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) , the Governor of Mizoram, 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 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. Sd/-VANLAL CHHUANGA Commr. Secretary to the Govt. of Mizoram Taxation Department