Deemed exports designation permits notification of domestic supplies that remain in India when payment is in permissible currencies. The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports where the goods do not leave India and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, provided the goods are manufactured in India.
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 designation permits notification of domestic supplies that remain in India when payment is in permissible currencies.
The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports where the goods do not leave India and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, provided the goods are manufactured in India.
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