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    <title>Supplies as deemed exports under section 147.</title>
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    <description>The State Government under section 147 of the Nagaland GST Act notifies certain supplies as deemed exports, namely: supplies against Advance Authorisation; supply of capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units and specified supply of gold by designated banks or PSUs against Advance Authorisation. Definitions for Advance Authorisation, EPCG Authorisation and Export Oriented Unit are adopted from the Foreign Trade Policy 2015-20 (Chapters 4-6).</description>
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      <description>The State Government under section 147 of the Nagaland GST Act notifies certain supplies as deemed exports, namely: supplies against Advance Authorisation; supply of capital goods against Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units and specified supply of gold by designated banks or PSUs against Advance Authorisation. Definitions for Advance Authorisation, EPCG Authorisation and Export Oriented Unit are adopted from the Foreign Trade Policy 2015-20 (Chapters 4-6).</description>
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