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Deemed Exports

Deemed Exports

  • Supply of goods by a registered person against Advance Authorisation
  • Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation (EPCG)
  • Supply of goods by a registered person to an Export Oriented Unit (EOU) and includes:
  • Electronic Hardware Technology Park Unit (EHTP) or
  • Software Technology Park Unit (STP) or
  • Bio-Technology Park Unit (BTP).
  • Supply of gold by a bank or Public Sector Undertaking specified in the Notification No. 50/2017-Customs, dated the 30.06.2017 (as amended) against Advance Authorisation.

(Notification No. 48/2017 – Central Tax dated 18.10.2017)

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