Supply of goods by a registered person against Advance Authorisation.

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..... rred by section 147 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) , the Governor of Bihar, 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) .....

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..... 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 Technol .....

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