Notification No. 48/2017-Central Tax

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 48/2017-Central Tax
New Delhi, the 18th October, 2017


G.S.R. (E).- In exercise of the powers conferred by section 147 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as
deemed exports, namely:-

  1. Supply of goods by a registered person against Advance Authorisation
  2. Supply of capital goods by a registered person against Export Promotion Capital
    Goods Authorisation
  3. Supply of goods by a registered person to Export Oriented Unit
  4. Supply of gold by a bank or Public Sector Undertaking specified in the notification
    No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance
    Authorisation.
    Explanation –
    For the purposes of this notification, –
  5. “Advance Authorisation” means an authorisation issued by the Director General of
    Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or
    domestic procurement of inputs on pre-import basis for physical exports.
  6. Export Promotion Capital Goods Authorisation means an authorisation issued by the
    Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-
    20 for import of capital goods for physical exports.
  7. “Export Oriented Unit” means an Export Oriented Unit or Electronic Hardware
    Technology Park Unit or Software Technology Park Unit or Bio-Technology Park
    Unit approved in accordance with the provisions of Chapter 6 of the Foreign Trade
    Policy 2015-20.
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