DEEMED EXPORTS [SECTION 147 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

6. DEEMED EXPORTS [SECTION 147 OF THE CGST ACT, 2017] 6.1. Section 147 of the CGST Act, 2017 lays down the provisions for deeming certain supplies as exports, so as to extend the benefit of export to such supplies. Supplies may be notified as deemed exports if they meet the following conditions: Goods supplied do not leave India. Payment for such supplies is received either in Indian rupees or in convertible foreign exchange. Such goods are manufactured in India. 6.2. It may be noted that this provision is applicable only in case of supply of goods, and not supply of services.