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  Notification No. 48/2017-Central Tax New Delhi, the 18th October, 2017  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:-