Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter XXI · Miscellaneous

147Deemed exports.

Section 147 · Chapter XXI · page 115 of the Act

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.

Other provisions that mention Section 147

Section 147 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.