Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No. 48/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R. 1305(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) |
| 1. | Supply of goods by a registered person against Advance Authorization |
| 2. | Supply of capital goods by a registered person against Export Promotion Capital Goods Authorization |
| 3. | Supply of goods by a registered person to Export Oriented Unit |
| 4. | Supply of gold by a bank or Public Sector Undertaking specified in the Notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorization. |
Explanation –
For the purposes of this notification, –
1. “Advance Authorization” means an authorization 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.
2. Export Promotion Capital Goods Authorization means an authorization 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 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
please clarfiy Imports under Advance Authorisation are exempted in duty for Tobacco
Please clarify. In the Rule 89(2)(4A) – r/w the above notification – the refund has to be claimed by the supplier of goods etc (on supplies made to EOU etc) or refund has to be claimed by recipient (say EOU etc)