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of <h1>Section 147: Certain Goods Classified as 'Deemed Exports' Under Arunachal Pradesh GST Act 2017, Per Council's Recommendations.</h1> The Arunachal Pradesh 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 manufactured in India, do not leave the country, and payment is received in Indian rupees or convertible foreign exchange. The notification of such supplies is based on recommendations from the Council.
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