Deemed exports designation: specific supplies under Advance Authorisations and to export units treated as deemed exports. Notification under section 147 of the Tamil Nadu Goods and Services Tax Act, 2017 notifies specific supplies as deemed exports: supplies against Advance Authorisation, supply of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by eligible banks or specified PSUs against Advance Authorisation, with definitions of the authorisations and Export Oriented Unit drawn from 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 designation: specific supplies under Advance Authorisations and to export units treated as deemed exports.
Notification under section 147 of the Tamil Nadu Goods and Services Tax Act, 2017 notifies specific supplies as deemed exports: supplies against Advance Authorisation, supply of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by eligible banks or specified PSUs against Advance Authorisation, with definitions of the authorisations and Export Oriented Unit drawn from the Foreign Trade Policy 2015-20.
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