[ 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.
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.