# The Central Goods and Services Tax Act, 2017, Section 147: Deemed exports

- Act: The Central Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-act/section/147/

## Text

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.

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