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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 147: Goods Classified as 'Deemed Exports' Without Leaving India, Payment in Rupees or Foreign Exchange</h1> The Tamil Nadu Goods and Services Tax Act, 2017, under Section 147, allows the government to classify certain supplies of goods as 'deemed exports.' This classification applies when goods are supplied without leaving India, and payment is received in Indian rupees or convertible foreign exchange, provided the goods are manufactured domestically. The designation of 'deemed exports' requires recommendations from the Council.
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