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<h1>Puducherry Classifies Certain Supplies as Deemed Exports u/s 147 of GST Act 2017.</h1> The Government of Puducherry, under the authority of section 147 of the Puducherry Goods and Services Tax Act, 2017, has issued a notification classifying certain supplies as deemed exports. These include goods supplied by registered persons against Advance Authorisation, capital goods supplied against Export Promotion Capital Goods Authorisation, goods supplied to Export Oriented Units, and gold supplied by banks or specified Public Sector Undertakings against Advance Authorisation. This notification, recommended by the Council, took effect from October 18, 2017, as ordered by the Lieutenant-Governor of Puducherry.