Following are the notified 'deemed exports': 1.supply of goods by a registered person against Advance Authorisation. 2.supply of capital goods by a registered person against Export Promotion Capital goods Authorisation. 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 dt. 30th June 2017 against Advance Authorisation.
As per section 147 of the CGST act 2017 Deemed export means Goods supplied to other country but do not leave India and manufactured in India . Received money in Indian rupees or convertible forgine exchange .
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