Deemed exports extend export benefits to domestic goods supplies when goods remain in India and payment is in convertible exchange. Section 147 treats certain domestic supplies as deemed exports where goods manufactured in India do not leave the country and payment for the supply is received in convertible foreign exchange or in Indian currency; the provision applies only to supplies of goods and excludes services.
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 extend export benefits to domestic goods supplies when goods remain in India and payment is in convertible exchange.
Section 147 treats certain domestic supplies as deemed exports where goods manufactured in India do not leave the country and payment for the supply is received in convertible foreign exchange or in Indian currency; the provision applies only to supplies of goods and excludes services.
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