Chapter XXI CGST Miscellaneous (Section 143 to 174)
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Chapter XXI CGST Miscellaneous (Section 143 to 174)
Last updated at April 16, 2024 by Teachoo
According to Section 147 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
