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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XXI  -  MISCELLANEOUS

TaxGPT

Summarize Section 147 by TaxGPT in
  AA   |   Print

Section 147 - Deemed exports.

147. 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.


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References:

For notified supplies of goods as deemed exports see Notification No. 48/2017 Central Tax dated 18 Oct, 2017
For notified evidence to be produced by supplier of deemed Export supplier for claiming refund see Notification No. 49/2017 Central Tax dated 18 Oct, 2017
For procedure on procurement of supplies of goods from DTA by EOU EHTP unit Technology park (STP) BTP unit under deemed export benefits see Circular No. 14/14/2017-GST Central Tax dated 6 Nov, 2017
See