Section 147 Assam GST Act 2017 : Deemed Exports

By | July 30, 2017
(Last Updated On: July 30, 2017)

 Section 147 Assam GST Act 2017

( Section 147 Assam GST Act 2017  Explains Deemed Exports  and is Covered in CHAPTER XXI MISCELLANEOUS PROVISIONS)

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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