Section 147 CGST Act 2017 – Deemed Exports

By | April 20, 2017
(Last Updated On: October 18, 2017)

Section 147 CGST Act 2017

[ Section 147 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 147 CGST Act 2017 explains Deemed Exports and is covered in Chapter XXI –  Miscellaneous

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Deemed Exports.

147. The Government may, on the recommendations of the Council, notify [ Note-1 ] 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.


Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017  vide Notification No 48/2017 Central Tax Dated 18th October, 2017

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