Deemed exports designation: supplies against Advance Authorisation and related export authorisations treated as deemed exports under GST. Declares specified supplies by registered persons to be deemed exports under section 147: supplies against Advance Authorisation; capital goods supplies against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified entities against Advance Authorisation, with definitions of the authorisations and Export Oriented Unit drawn from the Foreign Trade Policy for the purpose of GST treatment.
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 designation: supplies against Advance Authorisation and related export authorisations treated as deemed exports under GST.
Declares specified supplies by registered persons to be deemed exports under section 147: supplies against Advance Authorisation; capital goods supplies against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified entities against Advance Authorisation, with definitions of the authorisations and Export Oriented Unit drawn from the Foreign Trade Policy for the purpose of GST treatment.
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