Central Goods and Service Tax Act, 2017
Deemed Exports (Sec. 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.
This section confers powers on the Government to notify certain supplies of goods as deemed exports on the recommendations of the Council.