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<h1>Meghalaya GST Act: Supplies to Export Units and Gold by Banks Deemed Exports per 2017 Notification.</h1> The Government of Meghalaya, exercising its authority under the Meghalaya Goods and Services Tax Act, 2017, has designated certain supplies as deemed exports. These include the supply of goods by a registered person against Advance Authorisation, supply of capital goods against Export Promotion Capital Goods Authorisation, supply to Export Oriented Units, and supply of gold by specified banks or public sector undertakings against Advance Authorisation. The notification clarifies the definitions of Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as per the Foreign Trade Policy 2015-20.