Provisions under Section 147 of the CGST Act 2017 relating to “Deemed Exports”:
Section 147: Deemed Exports (CHAPTER XXI: MISCELLANEOUS) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 147 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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