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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:-
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 30th June, 2017 (as
amended) against Advance Authorisation. |
Explanation -
For the purposes of this notification, –
1. “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.
2. 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.
3. “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.
(Gunjan Kumar Verma)
Under Secretary to the Government of India
[F. No.
349/58/2017-GST(Pt)]
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