Deemed exports designation ties Advance Authorisations and export authorisations to state GST treatment for qualifying domestic supplies. The notification declares specified supplies as deemed exports: supplies against Advance Authorisation, capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks or public undertakings against Advance Authorisation. It incorporates Foreign Trade Policy definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Units to identify qualifying supplies for deemed export treatment under the state GST framework.
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 ties Advance Authorisations and export authorisations to state GST treatment for qualifying domestic supplies.
The notification declares specified supplies as deemed exports: supplies against Advance Authorisation, capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks or public undertakings against Advance Authorisation. It incorporates Foreign Trade Policy definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Units to identify qualifying supplies for deemed export treatment under the state GST framework.
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 
