Section 147 of CGST Act

Deemed exports

Enforced w.e.f. 22-6-2017.

For notified supplies of goods as deemed exports, see Notification No. 48/2017 – Central Tax dated 18-10-2017.

For notified evidence to be produced by supplier of Deemed Export Supplies for claiming refund, see Notification No. 49/2017- Central Tax dated 18-10-2017.

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.