In exercise of the powers conferred by section 147 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017)read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no.1 of 1904), the Governor on the recommendations of the Council, is pleased to hereby notify the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
Table
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.
2. This notification shall be deemed to have come into force on October 18, 2017.
By Order
(Rajendra Kumar Tiwari)
Apar Mukhya Sachiv