Notification No. 48/2017
Date: October 18, 2017
Subject: Notification of specified supplies of goods as deemed exports
Description:
This notification notifies certain supplies as deemed exports, including supplies against Advance Authorisation, EPCG Authorisation, supplies to Export Oriented Units (EOUs) and supply of gold by notified banks/PSUs. Such supplies are treated as deemed exports for GST purposes though goods do not leave India.
Issued under: Section 147 of the CGST Act.
Amendment:
Yes it has been amended through notification 1/2019
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