Seeks to notify certain supplies as deemed exports under section 147 of the SGST Act, 2017 - G.O. Ms. No. 46/CT/2017-18 - Puducherry SGST

GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 46/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by section 147 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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 per son 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. 2. This notification shall be deemed to have come into force from the 18th day of October, 2017. (By order of the Lieutenant-Governor) DR. V. CANDAVELOU, I.A.S., Commissioner-cum-Secretary to Government (Finance).