Deemed exports designation under GST notifies specified supplies as deemed exports, changing their tax classification and compliance. Notification under section 147 of the Puducherry Goods and Services Tax Act, 2017 designates specified supplies as deemed exports: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units (including specified technology park units); and supply of gold by specified banks or PSUs against Advance Authorisation. The notification defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit as per the Foreign Trade Policy and states its operative commencement 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 under GST notifies specified supplies as deemed exports, changing their tax classification and compliance.
Notification under section 147 of the Puducherry Goods and Services Tax Act, 2017 designates specified supplies as deemed exports: supplies against Advance Authorisation; capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units (including specified technology park units); and supply of gold by specified banks or PSUs against Advance Authorisation. The notification defines Advance Authorisation, Export Promotion Capital Goods Authorisation and Export Oriented Unit as per the Foreign Trade Policy and states its operative commencement date.
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