Deemed exports: domestic supplies treated as export-like when goods are manufactured in India and payment is in rupees or convertible foreign exchange. Deemed exports are supplies of goods that do not leave India but may be notified as such by the Government on Council recommendation when the goods are manufactured in India and payment is received in Indian rupees or in 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: domestic supplies treated as export-like when goods are manufactured in India and payment is in rupees or convertible foreign exchange.
Deemed exports are supplies of goods that do not leave India but may be notified as such by the Government on Council recommendation when the goods are manufactured in India and payment is received in Indian rupees or in convertible foreign exchange.
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