Deemed exports framework covers specified domestic goods supplies when payment and manufacturing conditions are satisfied. The Government may notify specified supplies of goods as deemed exports where the goods do not leave India, payment is received in Indian rupees or convertible foreign exchange, and the goods are manufactured in India. The provision creates a limited mechanism for treating certain domestic supplies as deemed export transactions subject to notification and the stated conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed exports framework covers specified domestic goods supplies when payment and manufacturing conditions are satisfied.
The Government may notify specified supplies of goods as deemed exports where the goods do not leave India, payment is received in Indian rupees or convertible foreign exchange, and the goods are manufactured in India. The provision creates a limited mechanism for treating certain domestic supplies as deemed export transactions subject to notification and the stated conditions.
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