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    <title>Seeks to notify certain supplies as deemed exports under section 147 of the SGST Act, 2017</title>
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    <description>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.</description>
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      <description>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.</description>
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