Section 147
Deemed exports.
The Central Goods and Services Tax Act, 2017
About this Act
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 for matters connected therewith or incidental thereto.
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.