Section 2(39) of CGST Act: Meaning of “Deemed Exports”

Definition of the term “Deemed Exports” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(39) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “deemed exports” means such supplies of goods as may be notified under section 147.

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

Section 2 of CGST Act, 2017: Definitions

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