Deemed exports notified: certain supplies under Haryana GST treated as deemed exports including Advance Authorisation and EPCG. Haryana GST notification treats specified inward supplies as deemed exports: supplies against Advance Authorisation; supply of capital goods against EPCG Authorisation; supplies to Export Oriented Units and specified park units; and supply of gold by designated banks or PSUs against Advance Authorisation. The notification defines 'Advance Authorisation', 'Export Promotion Capital Goods Authorisation' and 'Export Oriented Unit' by reference to corresponding chapters of the Foreign Trade Policy.
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 notified: certain supplies under Haryana GST treated as deemed exports including Advance Authorisation and EPCG.
Haryana GST notification treats specified inward supplies as deemed exports: supplies against Advance Authorisation; supply of capital goods against EPCG Authorisation; supplies to Export Oriented Units and specified park units; and supply of gold by designated banks or PSUs against Advance Authorisation. The notification defines "Advance Authorisation", "Export Promotion Capital Goods Authorisation" and "Export Oriented Unit" by reference to corresponding chapters of the Foreign Trade Policy.
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