Deemed exports: specified supplies treated as exports under Gujarat GST, including advance authorisations, EPCG and EOUs. Notification under section 147 of the Gujarat GST Act designates specified supplies as deemed exports: supplies against Advance Authorisation; capital goods under EPCG Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as DGFT authorisations and approved export units under the Foreign Trade Policy for purposes of this 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 exports: specified supplies treated as exports under Gujarat GST, including advance authorisations, EPCG and EOUs.
Notification under section 147 of the Gujarat GST Act designates specified supplies as deemed exports: supplies against Advance Authorisation; capital goods under EPCG Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. It defines Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as DGFT authorisations and approved export units under the Foreign Trade Policy for purposes of this notification.
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