Deemed exports under GST: supplies against Advance Authorisation, EPCG, to EOUs, and specified PSU gold. The notification declares certain supplies to be deemed exports under section 147: supplies by a registered person against Advance Authorisation; supply of capital goods against EPCG Authorisation; supplies to Export Oriented Units and approved park units; and supply of gold by a specified public sector bank against Advance Authorisation. It defines Advance Authorisation, EPCG Authorisation and Export Oriented Unit 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 under GST: supplies against Advance Authorisation, EPCG, to EOUs, and specified PSU gold.
The notification declares certain supplies to be deemed exports under section 147: supplies by a registered person against Advance Authorisation; supply of capital goods against EPCG Authorisation; supplies to Export Oriented Units and approved park units; and supply of gold by a specified public sector bank against Advance Authorisation. It defines Advance Authorisation, EPCG Authorisation and Export Oriented Unit by reference to the Foreign Trade Policy 2015-20.
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