section 147
Deemed Exports
The Chhattisgarh Goods and Services Tax Act, 2017Tax2017138 of 177 sections available21 chapters
Chapter XXI MISCELLANEOUS
Statutory text
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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