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<h1>Section 147: Goods within India can qualify as deemed exports if payment is in rupees or foreign exchange.</h1> Section 147 of the Central Goods and Services Tax Act, 2017, allows the government to designate certain supplies of goods as deemed exports. This classification applies when goods do not physically leave India, but payment for them is received in either Indian rupees or convertible foreign exchange. The goods must be manufactured within India to qualify under this provision. This section is part of the miscellaneous provisions under the GST framework, aimed at facilitating specific domestic transactions with export-like benefits.