[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
(Amendment
History)
New Delhi, the 18th 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) |
| 1. | Supply of goods by a registered person
against Advance Authorisation 1[Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the jurisdictional commissioner of GST or any other officer authorised by him within 6 months of such supply,; Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.] |
| 2. | Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation |
| 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 Authorisation |
Explanation -
For the purposes of this notification, '
1. '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 [helldod 2omit[on pre-import basis]helldod] 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 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
Refer:- Circular No. 14/14/2017-GST Dated 06.11.2017
1. Inserted Vide: Notification no. 01/2019-Central Tax dated 15.01.2019 [Para (i)]
2. Omitted Vide: Notification no. 01/2019-Central Tax dated 15.01.2019 [Para (ii)]
| CGST NOTIFICATION NO. & DATE |
EFFECT OF NOTIFICATION |
RELATED NOTIFICATION NO. & DATE |
| 48/2017-Central Tax,Dt.18-10-2017 |
Notified following supplies as deemed export (i) Supply of goods by a registered person against Advance Authorization (ii) Supply of capital goods by a registered person against EPCG Authorization (iii) Supply of goods by a registered person to EOU (iv) 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 Authorisation |
Notification No. 01/2019- Central Tax, Dt.15.01.2019 Seeks to amend Notification No. 48/2017 CT to amend the meaning of Advance Authorization and also specifies the requirement of submission of CA certificate. |