Bare ActsThe Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017)

Section 147

Deemed Exports

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

Deemed Exports.—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 Kerala State Gooda and Services Tax Act, 2017 ( 20 of 2017) | DailyLaw.ai