Deemed exports: specified supplies to EOUs and under Advance Authorisation are treated as deemed exports under GST. Certain supplies are notified as deemed exports under the Delhi GST framework: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by a bank or specified Public Sector Undertaking against Advance Authorisation, with key terms defined by reference to 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: specified supplies to EOUs and under Advance Authorisation are treated as deemed exports under GST.
Certain supplies are notified as deemed exports under the Delhi GST framework: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by a bank or specified Public Sector Undertaking against Advance Authorisation, with key terms defined by reference to the Foreign Trade Policy, 2015-20.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
