Deemed exports: government may notify domestic supplies as exports when goods don't leave country and payment is received. Government may, on Council recommendation, notify supplies as deemed exports where goods do not leave India, payment is received in Indian rupees or convertible foreign exchange, and the goods are manufactured in India; the provision vests discretionary notification power in the Government to identify qualifying domestic supplies.
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: government may notify domestic supplies as exports when goods don't leave country and payment is received.
Government may, on Council recommendation, notify supplies as deemed exports where goods do not leave India, payment is received in Indian rupees or convertible foreign exchange, and the goods are manufactured in India; the provision vests discretionary notification power in the Government to identify qualifying domestic supplies.
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