THE PUDUCHERRY GOODS AND SERVICES TAX ACT, 2017 Notifications History
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Body Notification G.O. Ms. No. 46/CT/2017-18, dated 25th October 2017

In exercise of the powers conferred by section 147 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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

Sr. 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 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 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 from the 18th day of October, 2017.

(By order of the Lieutenant-Governor)

Dr. V. Candavelou, I.A.S.,

Commissioner-cum-Secretary to Government (Finance).