# The Arunachal Pradesh Goods and Services Tax Act, 2017, Section 147

- Act: The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 7 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/arunachal-pradesh-goods-services-tax-act-2017/section/147/

## Text

The Government may, on the Deemed Ex- recommendations of the Council, ports. 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.

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