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Refund in case of Deemed Exports

Refund in case of Deemed Exports

Deemed Exports are defined as “Supplies” as may be notified under Section 147 of the CGST Act.
The Central Government vide Notification No. 48/2017 – Central Tax dated 18.10.2017 has notified the following items as “Deemed Exports”

 Supply of goods by a registered person against Advance Authorisation

 Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation (EPCG)

 Supply of goods by a registered person to an Export Oriented Unit (EOU) and includes:

 Electronic Hardware Technology Park Unit (EHTP) or

 Software Technology Park Unit (STP) or

 Bio-Technology Park Unit (BTP).  Supply of gold by a bank or Public Sector Undertaking specified in the Notification No. 50/2017-Customs, dated the 30.06.2017 (as amended) against Advance Authorisation.

GST-Goods and Service Tax | Tina Saha |