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. |
[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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