Notifies the Supply of goods by a registered person against Advance Authorisation.

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..... section 147 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, 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 Sl.No. Description of supply (1) (2) .....

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..... omestic 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 S 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 o .....

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