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    <title>Deemed Export</title>
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    <description>Deemed export occurs when goods manufactured in India are supplied within India and payment is received in Indian rupees or free foreign exchange; the supplier may bill the foreign intermediary in foreign currency, deliver to the Indian purchaser on a delivery challan, and VAT will generally not apply provided the transaction meets the regulatory conditions for deemed exports and required documentation is maintained.</description>
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      <description>Deemed export occurs when goods manufactured in India are supplied within India and payment is received in Indian rupees or free foreign exchange; the supplier may bill the foreign intermediary in foreign currency, deliver to the Indian purchaser on a delivery challan, and VAT will generally not apply provided the transaction meets the regulatory conditions for deemed exports and required documentation is maintained.</description>
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