Section 147 Chhattishgarh GST Act 2017
( Section 147 Chhattishgarh GST Act 2017 explains Deemed Exports and is Covered in CHAPTER XXI : MISCELLANEOUS )
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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