Central Tax Notification No 49 of 2017 dt 18th October, 2017 under GST


Notification no 49/2017 Central Tax date on 18th October, 2017, GST



Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017


The extract of GST Notification No. 49/2017- Central Tax is given below:


Notification No. 49/2017- Central Tax, GST







Department of Revenue

Central Board of Excise and Customs


Notification No. 49/2017-Central Tax


New Delhi, the 18th October, 2017


G.S.R. (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October, 2017, the Central Government hereby notifies 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:-









Acknowledgment 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.


An undertaking by the recipient of deemed export supplies that no input tax credit on


such supplies has been availed of by him.


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.


[F.No. 349/58/2017-GST(Pt)]





(Gunjan Kumar Verma)


Under Secretary to the Government of India



Click here to know GST rate on Goods and Services

GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

Learn exports imports free of cost


GST rate changes 06th October, 2017

Reduced GST rates as per GST council meet 09th September 2017

Revised GST rates on 11th June, 2017

GST exemptions for SME

GST, Composition scheme changes

GST council meet decision as on 06th October, 2017

Changes of operation of SEZ

Does CVD exists under project imports?

Baggage clearance after GST implementation

Refund of SAD paid on imports

How to claim ITC under imports?

Procedures to claim Drawback after GST implantation

Re-registration of GST, Goods and Service Tax.

 Cancellation of registration of GST

All about registration of GST in India, FAQ

Cancellation of GST Registration in India, FAQ

Can a person without GST registration claim ITC?

Customs notification 50/2017 last part

Refund of tax, Sec 54 of CGST Act, 2017

Transfer of input tax credit, Section 53 of CGST Act, 2017

Tax deduction at source, Sec 51 of CGST Act, 2017

GST rate on Hygienic or pharmaceutical articles made of rubber

GST rate on Instruments and apparatus for measuring

GST rate on made up textile articles, clothing and worn textiles, sets (HSN Chapter 63)

GST rate on Mathematical calculating instruments and pantographs

GST rate on Milk, Cheese, Egg, Honey etc. (HSN Chapter 04)

GST rate on Optical fibres, optical cables

GST rate on preserved meat, fish, crustaceans etc. (HSN Chapter 16)

GST rate on Propellant powders business

GST rate on purchase or sale of Medical furniture

Short shipment in Export business
Shut out procedures to get back goods to exporter's place
Spelling error in LC? Is wrong spelling a discrepancy under Letter of credit?
Stuffing and De stuffing – 2 regular terms used in shipping
Surrender of Bill of Lading – Some facts
Switch BL
What is the difference between BAF and CAF
What is the difference between High sea sales and imports
What is the difference between re-exports and re-imports
How does First Appraisement system of import customs clearance procedures work?

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers