Section 147 of CGST Act 2017: Deemed Exports

Section 147 : “Deemed Exports” (CGST Act, 2017)

Provisions under Section 147 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Deemed Exports”, are as under:

The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.

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Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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