The Central Goods and Services Act, 2017 (CGST Act)

Section 147 of the Central Goods and Services Act, 2017 (CGST Act)

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.