Deemed exports: supplies under Advance Authorisation and related export authorisations treated as deemed exports under state GST. Notification under section 147 of the Meghalaya GST Act designates as deemed exports: supplies against Advance Authorisation; capital goods supplies against EPCG Authorisation; supplies to Export Oriented Units; and gold supplied by specified banks or PSUs against Advance Authorisation, with Advance Authorisation, EPCG Authorisation and Export Oriented Unit defined by corresponding chapters of the Foreign Trade Policy 2015-20.
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 and related export authorisations treated as deemed exports under state GST.
Notification under section 147 of the Meghalaya GST Act designates as deemed exports: supplies against Advance Authorisation; capital goods supplies against EPCG Authorisation; supplies to Export Oriented Units; and gold supplied by specified banks or PSUs against Advance Authorisation, with Advance Authorisation, EPCG Authorisation and Export Oriented Unit defined by corresponding chapters of the Foreign Trade Policy 2015-20.
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