Section 147 of Sikkim GST Act 2017 : Deemed Exports

By | June 10, 2018
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(Last Updated On: June 11, 2018)

Section 147 of Sikkim GST Act 2017

[ Section 147 of Sikkim GST Act 2017 explains Deemed Exports and is covered in  CHAPTER XXI MISCELLANEOUS]

[ Enforced with effect from 1-7-2017. ]

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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