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of <h1>Manipur GST Act Section 147: Designated Supplies as Deemed Exports for Advance Authorisation and Export Promotion.</h1> The Government of Manipur, under section 147 of the Manipur GST Act, 2017, has designated certain supplies as deemed exports. These include the supply of goods by a registered person against Advance Authorisation, supply of capital goods against Export Promotion Capital Goods Authorisation, supply to Export Oriented Units, and supply of gold by specified banks or public sector undertakings against Advance Authorisation. Definitions for Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Units are provided, aligning with the Foreign Trade Policy 2015-20.
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