Central Tax Notification No 48 of 2017 dt 18th October, 2017 under GST

Posted on 21 April 2023 Category : Notifications

Notification no 48/2017 Central Tax date on 18th October, 2017, GST

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

The extract of GST Notification No. 48/2017- Central Tax is given below:

Notification No. 48/2017- Central Tax, GST

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

Department of Revenue

CENTRAL BOARD OF EXCISE AND CUSTOMS

Notification No. 48/2017-Central Tax

New Delhi, the 18^th October, 2017

G.S.R. (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)

Supply of goods by a registered person against Advance Authorisation
Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation
Supply of goods by a registered person to Export Oriented Unit

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, –

“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.

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.
“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 Secretary to the Government of India

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