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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Section 147 of Goa GST Act: Government Can Designate Domestically Manufactured Goods as 'Deemed Exports' Based on Council's Advice.</h1> The Goa Goods and Services Tax Act, 2017, under Section 147, allows the government to designate certain goods as 'deemed exports' based on the Council's recommendations. These are supplies where the goods remain within India, and payment is received in Indian rupees or convertible foreign exchange, provided the goods are manufactured domestically.