Deemed exports designation: supplies under Advance Authorisation and EPCG Authorisation treated as deemed exports under state GST. The State Government notifies that supplies by registered persons against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks or PSUs against Advance Authorisation are deemed exports; definitions of Advance Authorisation, EPCG Authorisation, and Export Oriented Unit follow the Foreign Trade Policy, and the notification has retrospective effect from the stated operative date.
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: supplies under Advance Authorisation and EPCG Authorisation treated as deemed exports under state GST.
The State Government notifies that supplies by registered persons against Advance Authorisation, capital goods under EPCG Authorisation, supplies to Export Oriented Units, and gold supplied by specified banks or PSUs against Advance Authorisation are deemed exports; definitions of Advance Authorisation, EPCG Authorisation, and Export Oriented Unit follow the Foreign Trade Policy, and the notification has retrospective effect from the stated operative date.
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