Bare ActsThe Central Goods and Services Tax Act, 2017

Section 147

Deemed exports.

Amendment status not verified — confirm the current text below against the official source.

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.

Section 147 – The Central Goods and Services Tax Act, 2017 | DailyLaw.ai