Deemed exports: domestic supplies can be treated as exports when goods remain in country and payment is in rupees or convertible forex. Designation of deemed exports allows the Government, on Council recommendation, to notify supplies of goods as deemed exports where the goods do not leave India, payment is received in Indian rupees or in convertible foreign exchange, and 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: domestic supplies can be treated as exports when goods remain in country and payment is in rupees or convertible forex.
Designation of deemed exports allows the Government, on Council recommendation, to notify supplies of goods as deemed exports where the goods do not leave India, payment is received in Indian rupees or in convertible foreign exchange, and the goods are manufactured in India.
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