In exercise of the powers conferred by section 147 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government of Kerala, 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
1
2
3
4
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 denied to have come into force on the 18th day of October, 2017.
By order of the Governor,
Minhaj Alam,
Secretary to Government.
Explanatory Note
(This does not form part of the notification, but is intended to indicate its general purport.)
As per section 147 of the Kerala State Goods and Services Tax Act, 2017 (20 of 2017), the Government may notify certain supplies of goods as "deemed exports'', where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India. Accordingly, on the recommendation of the Goods and Services Tax Council, the Government of Kerala have decided to notify supply of goods under the specified description as deemed exports.
The notification is intended to achieve the above object.