Deemed exports: certain inland supplies treated as exports when goods are manufactured in India and notified conditions apply. Deemed exports are supplies where goods do not leave India, payment is received in Indian rupees or convertible foreign exchange, and goods are manufactured in India. Notification No. 48/2017 identifies specified deemed export categories: supplies against Advance Authorisation, capital goods under Export Promotion Capital Goods authorisation, supplies to Export Oriented Units, and supply of gold by specified banks/PSUs against Advance Authorisation. If input tax credit was availed on inputs used in exported goods, a chartered accountant's certificate confirming use in manufacture and supply of taxable goods must be submitted to the jurisdictional GST commissioner within six months; no certificate is required if input tax credit was not availed.