Download Document

English हिंदी
[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

New Delhi, the 18
th
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
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 30
th
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 on 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 Secretary to the Government of India
notifications no 48 2017 central tax | iKargos