Notification specifying certain supplies as deemed exports under Section 147 of the OGST Act, 2017.

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...., 2017 (Odisha Act 7 of 2017), the State Government, on the recommendations of the Goods and Services Tax Council, do hereby notify the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- Table Sl.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person agai....