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Section 147 - Central Goods and Services Tax Act, 2017
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.
Related Sections
Related Acts
- Punjab Municipal Corporation Law (Extension to Chandigarh) Amendment Act, 2017
- Direct Tax Vivad Se Vishwas Act, 2020
- Coal Mines (Special Provisions) Act, 2015
- Aadhaar (Targeted Delivery of Financial and other Subsidies, Benefits and Services) Act, 2016
- Central Goods and Services Tax (Amendment) Act, 2018
* Only for reference.