Deemed exports: specified GST notification treats supplies under Advance Authorisation, EPCG and to EOUs as deemed exports. Government notifies certain supplies as deemed exports under the Manipur GST Act by listing four categories: supplies against Advance Authorisation, capital goods against Export Promotion Capital Goods authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation. Definitions clarify Advance Authorisation, Export Promotion Capital Goods authorisation, and Export Oriented Unit as authorisations and approvals under the Foreign Trade Policy for physical exports.
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: specified GST notification treats supplies under Advance Authorisation, EPCG and to EOUs as deemed exports.
Government notifies certain supplies as deemed exports under the Manipur GST Act by listing four categories: supplies against Advance Authorisation, capital goods against Export Promotion Capital Goods authorisation, supplies to Export Oriented Units, and supply of gold by specified banks or PSUs against Advance Authorisation. Definitions clarify Advance Authorisation, Export Promotion Capital Goods authorisation, and Export Oriented Unit as authorisations and approvals under the Foreign Trade Policy for physical exports.
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