Deemed exports under section 147: specified supplies against advance authorisation, EPCG and to EOUs notified as deemed exports. The State Government under section 147 of the Nagaland GST Act notifies certain supplies as deemed exports, namely: supplies against Advance Authorisation; supply of capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units and specified supply of gold by designated banks or PSUs against Advance Authorisation. Definitions for Advance Authorisation, EPCG Authorisation and Export Oriented Unit are adopted from the Foreign Trade Policy 2015-20 (Chapters 4-6).
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 under section 147: specified supplies against advance authorisation, EPCG and to EOUs notified as deemed exports.
The State Government under section 147 of the Nagaland GST Act notifies certain supplies as deemed exports, namely: supplies against Advance Authorisation; supply of capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units and specified supply of gold by designated banks or PSUs against Advance Authorisation. Definitions for Advance Authorisation, EPCG Authorisation and Export Oriented Unit are adopted from the Foreign Trade Policy 2015-20 (Chapters 4-6).
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