Section 147
Section 147 of the Delhi Goods and Services Tax Act, 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.
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. Admissibilit y of micro films, facsimile copies of documents and computer printouts as documents and as evidence. Common Portal. Deemed Exports.
Section 147, The Delhi Goods and Services Tax Act, 2017 (Act 3 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Made under this section, and citing it
3 instruments state that it was made under this provision — the power to make it comes from here, so a change to any of them changes what this section requires in practice. Newest first.
- amendments in the notification no 48/2017 - state taxNotification 2019
- 48/2017 Seeks to notify certain supplies as deemed exports under section 147 of the DGST Act, 2017 .Notification 2017
- Commencement of remaining sections except provisio to section 42 (9) , Provisio to Section 43(9), 51 and 52Notification 2017
Questions about Section 147
How do I find court cases under Section 147 of the Delhi Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Delhi Goods and Services Tax Act 147, section 147 Delhi Goods and Services Tax Act, section 147 of the Delhi Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 147 of the Delhi Goods and Services Tax Act, and has it changed?
1 other provision in this corpus refers back to it. The rules and notifications made under it are where it actually bites, and there are 3: most recently amendments in the notification no 48/2017 - state tax (2019), then 48/2017 Seeks to notify certain supplies as deemed exports under section 147 of the DGST Act, 2017 . (2017), and 1 more.
When was the Delhi Goods and Services Tax Act enacted?
Delhi Goods and Services Tax Act was enacted in 2017 as Act 3 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/a80716b6-b6b8-4a70-9070-1e71422b6495.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/7905c17c-0f89-430e-9228-75eb07a04102/content). This page is not a substitute for legal advice.