Section 147 of Sikkim GST Act 2017 : Deemed Exports
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… Read More »