Notification 48/2017 - Central Tax
Date: October 18, 2017
Effective From: October 18, 2017
Subject
Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017
Content
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:- Description of supply (2) Supply of goods by a registered person against Advance Authorisation Supply of…