Central Tax
48/2017
18-10-2017
Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017
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 Authorisation 1-a[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.]1-a |
| 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 1-b[****]1-b 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
1-a. Inserted vide Notification No. 1/2019-Central Tax dated 15-01-2019
1-b. Omitted vide Notification No. 1/2019-Central Tax dated 15-01-2019 for "on pre-import basis"
Rules
Notifications
- Notification No. 49/2017 - 18-10-2017 - Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
- Notification No. 75/2017 - 29-12-2017 - CGST (Fourteenth Amendment) Rules, 2017
- Notification No. 03/2018 - 23-01-2018 - First Amendment 2018, to CGST Rules
- Notification No. 39/2018 - 04-09-2018 - Seeks to make amendments (Eighth Amendment, 2018) to the CGST Rules, 2017
- Notification No. 53/2018 - 09-10-2018 - Seeks to make amendments (Eleventh Amendment, 2018) to the CGST Rules, 2017. This notification restores rule 96(10) to the position that existed before the amendment carried out in the said rule by notification No. 39/2018- Central Tax dated 04.09.2018
- Notification No. 54/2018 - 09-10-2018 - Seeks to make amendments (Twelfth Amendment, 2018) to the CGST Rules, 2017. This notification amends rule 96(10) to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10)
- Notification No. 01/2019 - 15-01-2019 - Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation.
