Section 2(39) of CGST Act 2017 :"Deemed Exports" means such supplies of goods as may be notified under section 147.
Section 2(40) of CGST Act 2017 :"Designated Authority" means such authority as may be notified by the Board.
Section 2(41) of CGST Act 2017 :"Document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000.
Section 2(42) of CGST Act 2017 :"Drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any
domestic inputs or input services used in the manufacture of such goods.
Section 2(40) of CGST Act 2017 :"Designated Authority" means such authority as may be notified by the Board.
Section 2(41) of CGST Act 2017 :"Document" includes written or printed record of any sort and electronic record as defined in clause (t) of section 2 of the Information Technology Act, 2000.
Section 2(42) of CGST Act 2017 :"Drawback" in relation to any goods manufactured in India and exported, means the rebate of duty, tax or cess chargeable on any imported inputs or on any
domestic inputs or input services used in the manufacture of such goods.
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