Notification No 48/2017 Central Tax : Deemed exports under CGST Act 2017

By | October 18, 2017
(Last Updated On: January 16, 2019)

Notification No 48/2017 Central Tax

Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017  vide Notification No 48/2017 Central Tax Dated 18th October, 2017 as Amended by Notification No 1/2019 Central Tax Dated 15.01.2019[ Note : also read CGST (Fourteenth Amendment) Rules,2017  for Rule 89(4A) inserted by vide Notification No 75/2017 Central Tax Dated 29th December, 2017 ]

 NOTIFICATION New Delhi, the 18th October, 2017 No. 48/2017-Central Tax

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 Authorisation1[“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 2on pre-import basis 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 Secy.


1 Inserted by Notification No 1/2019 Central Tax Dated 15.01.20192. Deleted by Notification No 1/2019 Central Tax Dated 15.01.2019

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