Evidences are required to be produced by the supplier of deemed export supplies for claiming refund. - 49/2017-State Tax - Himachal Pradesh SGST

Government of Himachal Pradesh Excise and Taxation Department Dated Shimla-2 the 24th November, 2017 Notification No. 49/2017-State Tax No.EXN-F(10)-40/2017.- In exercise of the powers conferred by clause (g) of sub-rule(2) of rule 89 of the Himachal Pradesh Goods and Services Tax Act, 2017 read with notification No.48/2017-State Tax published in the Gazette of Himachal Pradesh on 21 st November,2017 vide number EXN-F(10)-40/2017 dated 20th November, 2017 , the Governor of Himachal Pradesh is pleased to notify the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:- Table Sl.No. Evidence (1) (2) 1. Acknowledgement by the jurisdictional Tax officer of the Advance Authorisation holder or Export Promotion Capital Goods Authorisation holder, as the case may be, that the said deemed export supplies have been received by the said Advance Authorisation or Export Promotion Capital Goods Authorisation holder, or a copy of the tax invoice under which such supplies have been made by the supplier, duly signed by the recipient Export Oriented Unit that said deemed export supplies have been received by it. 2. An undertaking by the recipient of deemed export supplies that no input tax credit on such supplies has been availed of by him. 3. An undertaking by the recipient of deemed export supplies that he shall not claim the refund in respect of such supplies and the supplier may claim the refund. By order Additional Chief Secretary (E T) to the Government of Himachal Pradesh