Deemed exports: supplies under Advance Authorisation, EPCG and to Export Oriented Units treated as deemed exports under GST. The Jharkhand GST notification declares certain supplies as deemed exports: supplies against Advance Authorisation; capital goods under EPCG Authorisation; supplies to Export Oriented Units (including specified park units); and supply of gold by specified banks or PSUs against Advance Authorisation. The notification defines Advance Authorisation, EPCG Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20 and states the measure is effective from 18th October, 2017.
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 Authorisation, EPCG and to Export Oriented Units treated as deemed exports under GST.
The Jharkhand GST notification declares certain supplies as deemed exports: supplies against Advance Authorisation; capital goods under EPCG Authorisation; supplies to Export Oriented Units (including specified park units); and supply of gold by specified banks or PSUs against Advance Authorisation. The notification defines Advance Authorisation, EPCG Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20 and states the measure is effective from 18th October, 2017.
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