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THE RAJASTHAN GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No. F. 12(46)FD/Tax/2017-Pt.-II-122 dated 18th October, 2017

In exercise of the powers conferred by section 147 of the Rajasthan Goods and Services Tax Act, 2017 (Act No 9 of 2017), the State 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 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.

By Order of the Governor

(Shankaral Kumawat)

Joint Secretary to the Government