Deemed export classification under GST: supplies against Advance Authorisation, EPCG and to EOUs treated as deemed exports. Notification treats specified supplies as deemed exports: supplies against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks/PSUs against Advance Authorisation. Where exports were made after availing input tax credit on inputs used, goods supplied under Advance Authorisation must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempt goods) and a chartered accountant's certificate must be submitted to the jurisdictional commissioner or authorised officer within six months; no certificate is required if input tax credit was not availed.