DEEMED EXPORTS [SECTION 147] - GST Ready Reckoner - GST

..... ly of goods shall be treated as deemed export under GST Namely : Table S. No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 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 f .....

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DEEMED EXPORTS SECTION 147 - GST Ready Reckoner - GST

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..... 015-20 for import or domestic procurement of inputs 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 .....

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DEEMED EXPORTS SECTION 147 - GST Ready Reckoner - GST

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