Notification under section 147 of RGST Act, 2017 regarding notifying certain supplies as deemed export - F.No.12(46)FD/Tax/2017-Pt-II-122 - Rajasthan SGST
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Deemed export: notification treats supplies under Advance Authorisation, EPCG, EOUs and certain gold supplies as deemed exports. Notification under section 147 of the Rajasthan GST Act notifies supplies as deemed exports: supplies against Advance Authorisation; capital goods under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and specified gold supplies against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20 and links applicability of certain gold supplies to a specified customs notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed export: notification treats supplies under Advance Authorisation, EPCG, EOUs and certain gold supplies as deemed exports.
Notification under section 147 of the Rajasthan GST Act notifies supplies as deemed exports: supplies against Advance Authorisation; capital goods under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and specified gold supplies against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20 and links applicability of certain gold supplies to a specified customs notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.