Notification No. 48/2017 – Central Tax Explained

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Notification No. 48/2017 - Central Tax: Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017.

GST: [TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]

G.S.R. (E).- In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central 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 Authorization
2.	Supply of capital goods by a registered person against Export Promotion Capital Goods Authorization
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 30^th June, 2017 (as amended) against Advance Authorization.

Explanation -

For the purposes of this notification, –

“Advance Authorization” means an authorization 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.

Export Promotion Capital Goods Authorization means an authorization 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.

“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.

(Gunjan Kumar Verma)
Under Secretary to the
Government of India

📚 Frequently Asked Questions (FAQs): Notification No. 48/2017 – Central Tax

Q1: What is Notification No. 48/2017 – Central Tax?

Answer:
Notification No. 48/2017 – Central Tax specifies certain supplies that are treated as deemed exports under Section 147 of the CGST Act, 2017.

Q2: Which section governs deemed exports in GST?

Answer:
Deemed exports are governed by Section 147 of the CGST Act, 2017.

Q3: What types of supplies qualify as deemed exports?

Answer:
Supplies include:
Goods supplied against Advance Authorisation
Capital goods supplied under EPCG Authorisation
Goods supplied to Export Oriented Units
Gold supplied by banks/PSUs against Advance Authorisation

Q4: Are services covered under deemed exports?

Answer:
No. Only goods qualify as deemed exports under GST law.

Q5: Can the supplier claim GST refund for deemed exports?

Answer:
Yes. The supplier may claim refund provided the recipient does not claim Input Tax Credit or refund.

Q6: Which notification specifies documents required for refund?

Answer:
Documents required for deemed export refund are specified in Notification No. 49/2017 – Central Tax.

Q7: What form is used for claiming GST refund?

Answer:
Refund claims are filed using Form GST RFD-01 on the GST portal.

Q8: Is GST charged on deemed export supplies?

Answer:
Yes. GST is charged initially but can be claimed as refund later.

Q9: Who issues Advance Authorisation?

Answer:
Advance Authorisation is issued by the Director General of Foreign Trade (DGFT).

Q10: What is an Export Oriented Unit (EOU)?

Answer:
EOUs are units established to produce goods mainly for exports, operating under schemes defined in the Foreign Trade Policy.

Q11: Do startups benefit from deemed export provisions?

Answer:
Yes. Manufacturing startups supplying goods to EOUs or export schemes can claim GST refunds.
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Q12: What is EPCG Authorisation?

Answer:
EPCG allows exporters to import or procure capital goods required for export production at concessional duty.

Q13: Why did the government introduce deemed exports?

Answer:
The government introduced deemed exports to boost exports, encourage domestic manufacturing, and reduce tax burden on export supply chains.

Q14: Is GST registration required to claim deemed export benefits?

Answer:
Yes. Only registered GST taxpayers can supply goods under deemed export provisions.
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Q15: How can businesses ensure GST compliance for deemed exports?

Answer:
Businesses should maintain accurate documentation, file timely returns, and comply with GST rules.
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Conclusion

Notification No. 48/2017 – Central Tax is a crucial part of the GST export framework in India. By identifying specific supplies as deemed exports under Section 147, the government ensures that businesses supporting exports are not burdened with unnecessary taxes.

Manufacturers, exporters, and suppliers to EOUs must understand these provisions carefully to claim GST refunds and stay compliant.

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