What is the Deemed Export

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..... fy certain supplies of goods as deemed exports, where : * goods supplied do not leave India, and * payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India. As per N. No. 48/2017-Central Tax Dated 18th October, 2017 the Central Government, notifies the supplies of goods listed in column (2) of the Table below as .....

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..... motion 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 (as amended) against Advance Authorisation. Explanation - For the purposes of this notification, - 1. "Advance Authorisation" means an authorisation issued .....

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