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<h1>Understanding Deemed Exports Under GST: Key Provisions and Requirements from Notification No. 48/2017-Central Tax</h1> Deemed exports under GST, effective from July 1, 2017, involve certain supplies of goods within India, where payment is received in Indian rupees or convertible foreign exchange, and the goods are manufactured domestically. As per Notification No. 48/2017-Central Tax, deemed exports include supplies against Advance Authorisation, Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by banks or public sector undertakings. Advance Authorisation and Export Promotion Capital Goods Authorisation are issued under the Foreign Trade Policy for importing inputs or capital goods for exports. Export Oriented Units are approved under Chapter 6 of the Foreign Trade Policy.