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of <h1>Jharkhand GST Act: Certain Supplies Deemed Exports per Section 147, Effective October 18, 2017.</h1> In accordance with section 147 of the Jharkhand Goods and Services Tax Act, 2017, the State Government has designated specific supplies as deemed exports effective from October 18, 2017. These include supplies by registered persons against Advance Authorisation, Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and the supply of gold by banks or specified Public Sector Undertakings against Advance Authorisation. The notification clarifies the definitions of Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Units as per the Foreign Trade Policy 2015-20. The notification was issued by the Commercial Taxes Department on October 24, 2017.
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