Deemed export classification under GST notifies specified supplies as deemed exports, covering advance authorisations and export-oriented supplies. Notification designates specified supplies as deemed exports under the Odisha Goods and Services Tax Act, 2017: supplies against Advance Authorisation; supply of capital goods under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. The notification adopts the Foreign Trade Policy authorisations' definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit, linking deemed export treatment to DGFT-issued authorisations for inputs and capital goods for physical exports.