Deemed exports designation notifies specified supplies as deemed exports, treating certain domestic supplies as export under GST. Notification under section 147 classifies specified supplies as deemed exports, listing supplies against Advance Authorisation, supplies of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation, and provides definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as per the Foreign Trade Policy.
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 designation notifies specified supplies as deemed exports, treating certain domestic supplies as export under GST.
Notification under section 147 classifies specified supplies as deemed exports, listing supplies against Advance Authorisation, supplies of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation, and provides definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as per the Foreign Trade Policy.
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