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of <h1>Tamil Nadu GST Act: Notification on Deemed Exports for Advance Authorisation and Export Oriented Units Clarified.</h1> The Tamil Nadu government, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification designating certain supplies as deemed exports. These include supplies by registered persons against Advance Authorisation, supplies of capital goods against Export Promotion Capital Goods Authorisation, supplies to Export Oriented Units, and supply of gold by banks or specified Public Sector Undertakings against Advance Authorisation. The notification clarifies the definitions of Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Units as per the Foreign Trade Policy 2015-20.
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