Section 147 Kerala GST Ordinance 2017
[ Section 147 Kerala GST Ordinance 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.
Kerala GST Ordinance 2017
Kerala GST Rules 2017
Kerala GST Notifications
Kerala GST Rate Notifications
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