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of <h1>Jammu and Kashmir GST Act: Certain Supplies Designated as Deemed Exports, Effective October 18, 2017.</h1> The Government of Jammu and Kashmir, under the Jammu and Kashmir Goods and Services Tax Act, 2017, has issued a notification designating 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 an Export Oriented Unit, and supply of gold by a bank or specified Public Sector Undertaking against Advance Authorisation. The notification clarifies the definitions of Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit, and is effective from October 18, 2017.
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