Deemed exports under MGST Act: certain supplies against foreign trade authorisations and supplies to export oriented units notified. Notification under section 147 of the Mizoram Goods and Services Tax Act, 2017 designates four categories of 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 specified banks or public sector undertakings against Advance Authorisation; it also defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit consistent with 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 under MGST Act: certain supplies against foreign trade authorisations and supplies to export oriented units notified.
Notification under section 147 of the Mizoram Goods and Services Tax Act, 2017 designates four categories of 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 specified banks or public sector undertakings against Advance Authorisation; it also defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit consistent with the Foreign Trade Policy 2015-20.
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