MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 18th October, 2017
No. 48/2017 – Central Tax
G.S.R.1305 (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 1[Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.] |
| 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 2[***] 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.
[F.No. 349/58/2017-GST(Pt.)]
GUNJAN KUMAR VERMA, Under Secy.
References
1. Inserted by Notification No. 1/2019-Central Tax dated 15th January, 2019.
2. Omitted by Notification No. 1/2019-Central Tax dated 15th January, 2019, the words “on pre-import basis”.
3. Refer Notification No. 49/2017 – Central Tax dated 18.10.2017 for evidences required to be produced by Supplier of Deemed Export supplies for claiming refund under Rule 89(2)(g) of the CGST rules, 2017.