Deemed exports: Supplies under Advance and EPCG authorisations and to export oriented units treated as deemed exports under GST. The notification designates specified supplies as deemed exports: supply of goods by a registered person against Advance Authorisation; supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation; supply of goods by a registered person to an Export Oriented Unit; and supply of gold by certain banks or PSU specified in a customs notification against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as terms under the Foreign Trade Policy for physical exports.
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 exports: Supplies under Advance and EPCG authorisations and to export oriented units treated as deemed exports under GST.
The notification designates specified supplies as deemed exports: supply of goods by a registered person against Advance Authorisation; supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation; supply of goods by a registered person to an Export Oriented Unit; and supply of gold by certain banks or PSU specified in a customs notification against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as terms under the Foreign Trade Policy for physical exports.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
