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The Central Government notifies specific supplies of goods as deemed exports under section 147 of the Central Goods and Services Tax Act, 2017. The specified supplies include goods supplied by a registered person against Advance Authorisation or to an Export Oriented Unit. The supplies also include capital goods supplied against Export Promotion Capital Goods Authorisation and gold supplied by a specified bank or Public Sector Undertaking against Advance Authorisation.
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[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA MINISTRY OF FINANCE Department of Revenue CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 48/2017-Central Tax
New Delhi, the $18^{\text{th}}$ 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:-
Table
| S.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 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 $30^{\text{th}}$ June, 2017 (as amended) against Advance Authorisation. |
Explanation - For the purposes of this notification, –
[F.No. 349/58/2017-GST(Pt)]
(Gunjan Kumar Verma) Under Secretary to the Government of India
