GST on Export, Deemed Export, Supply to Merchant Exporter etc.

• April 21, 2020
• CA Chandan Agarwal's Office

Meaning and Definitions:

♦ Customs frontiers of India means the limits of a customs area  as  defined  in section 2 of the Customs Act, 1962 [Section 2(4)].

♦ Customs area means the area of a customs station or a warehouse and includes any area in which imported goods or export goods are ordinarily kept before clearance by Customs Authorities [Section 2(11) of the Customs Act, 1962].

♦ Customs station means any customs port, customs airport, international courier terminal, foreign post office  or  land  customs  station [Section 2(13) of the Customs Act,1962].

♦ Deemed exports means such supplies of goods as may be notified under section 147 [Section 2(39) of the CGST Act].

♦ Export of goods with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India [Section 2(5)].

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