Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc

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..... the 18th October, 2017 G.S.R.1305 (E).- In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 S. No. Description .....

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..... 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 ( .....

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..... ter 6 of the Foreign Trade Policy 2015-20 . [F. No. 349/58/2017-GST(Pt.)] GUNJAN KUMAR VERMA, Under Secy. ********** Notes 1. Inserted vide Notification No. 1/2019-Central Tax dated 15-01-2019 2. Omitted vide Notification No. 1/2019-Central Tax dated 15-01-2019 before it was read as on pre-import basis - Notification Tax Management India - taxmanagementi .....

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