Notification specifying certain supplies as deemed exports under Section 147 of the OGST Act, 2017.

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..... isha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) , the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- Table Sl.No. Description of supply (1) (2) .....

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..... 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 Te .....

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