As per Notification No. 48/2017-Central Tax deemed exports concept is introduced in GST and the following are classified as 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
- 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
india-gst.in 