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Seeks to notify certain supplies as deemed exports under section 147 of the WBGST Act, 2017

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..... In exercise of the powers conferred by section 147 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notifiy the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- TABLE Sl. No. Description of supply .....

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..... 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 Un .....

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