section 147
Deemed Exports
The Gujarat Goods and Services Tax Act, 2017Tax2017178 sections20 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.
Study data processing for this section.
PDF: pending for this language.