Section 147 – GST – States – MISCELLANEOUS – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Deemed Exports. 147. 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. – – statute, statutory provisions legislation, law, enactment, Acts
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