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Act
Central Goods and Services Tax Act, 2017
Section number
147
Section reader
The Central Goods and Services Tax Act, 2017
147. 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.
