Deemed exports: supplies not leaving the country may be notified when payment is in domestic currency or convertible foreign exchange. The Government, on the recommendations of the Council, may notify specified supplies of goods as deemed exports where the goods do not leave India, are manufactured in India, and payment for such supplies is received in domestic currency or convertible foreign exchange.
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: supplies not leaving the country may be notified when payment is in domestic currency or convertible foreign exchange.
The Government, on the recommendations of the Council, may notify specified supplies of goods as deemed exports where the goods do not leave India, are manufactured in India, and payment for such supplies is received in domestic currency or convertible foreign exchange.
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