Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation

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..... 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 makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 48/2017-Central Tax dated the 18th October, 2017 published in the Gazette of Indi .....

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..... dit has not been availed on inputs used in manufacture of export goods. ; (ii) In the Explanation against serial number 1 the words on pre-import basis shall be omitted. [F. No. 20/06/17/2018-GST (Pt. I)] (Dr. Sreeparvathy S. L.) Under Secretary to the Government of India Note:- The principal notification No. 48/2017-Central Tax dated 18th October, 2017 was published in t .....

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