Notification No. 48/2017
Date: October 18, 2017
Subject: Notification of specified supplies as deemed exports under GST.
Description:
Supplies made against Advance Authorisation, EPCG Authorisation and supplies to Export Oriented Units are notified as deemed exports. Supply of gold by specified banks or PSUs against Advance Authorisation is also included. The notification defines the scope and meaning of authorisations and eligible units.
Effective Date: 18th October, 2017