Deemed exports designation covers supplies against Advance Authorisation and supplies to Export Oriented Units, impacting GST treatment. Notification under section 147 of the Assam GST Act deems specified supplies as deemed exports: supply of goods against Advance Authorisation; supply of capital goods under Export Promotion Capital Goods Authorisation; supply to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. Definitions specify Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as per the Foreign Trade Policy 2015-20. The notification is effective from 18 October 2017.
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 covers supplies against Advance Authorisation and supplies to Export Oriented Units, impacting GST treatment.
Notification under section 147 of the Assam GST Act deems specified supplies as deemed exports: supply of goods against Advance Authorisation; supply of capital goods under Export Promotion Capital Goods Authorisation; supply to Export Oriented Units; and supply of gold by specified banks or PSUs against Advance Authorisation. Definitions specify Advance Authorisation, Export Promotion Capital Goods Authorisation, and Export Oriented Unit as per the Foreign Trade Policy 2015-20. The notification is effective from 18 October 2017.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
