Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc - 48/2017 - Central GST (CGST)

Central Government Classifies Specific Supplies as Deemed Exports u/s 147 of GST Act 2017.

The notification by the Central Government, under section 147 of the Central Goods and Services Tax Act, 2017, outlines specific supplies of goods that are classified as deemed exports. These include supplies against Advance Authorisation, Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and the supply of gold by specified banks or Public Sector Undertakings against Advance Authorisation. The notification specifies conditions for availing input tax credit and the requirement of a chartered accountant's certificate for certain supplies. Definitions for terms like Advance Authorisation and Export Oriented Unit are provided, aligning with the Foreign Trade Policy 2015-20.