Section 147
Deemed exports
In force
Section 147. Deemed exports.
The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods manufactured in India are supplied to notified persons.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-147.html
- Source confidence: Pending verification
Quick facts
- Section
- 147
- Chapter
- XXI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0