Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-07-2025
If you encounter any issues or problems while using the new portal,
please
let us know via our feedback form
so we can address them promptly.
Home
Regarding notifying certain supplies of goods as deemed exports w.e.f. 18th Oct. 2017 - 914/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGSTExtract Government of Uttarakhand Finance Section 8 Notification No. 914/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 10/11/2017 WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by section 147 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) , on the recommendations of the Council, the Governor is pleased to allow to notify 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 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 30 th 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 on pre-import basis 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. This Notification shall be deemed to come into force from the 18 th day of October, 2017. (Radha Raturi) Principal Secretary
|