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