https://www.taxtmi.com/article/detailed?id=7233 Section 2(37) defines Deemed Exports as government notified transactions where goods do not leave India and payment is received in Indian rupees or convertible foreign exchange; under GST their relevance is confined to tax refund treatment, with explicit notification of qualifying transactions to avoid overlap with Foreign Trade Policy benefits and to preclude automatic nil rate removal for supplies such as those to 100% EOUs. en-us Fri, 27 Jan 2017 08:47:41 +0530 Fri, 27 Jan 2017 08:47:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7233 Section 2(37) defines Deemed Exports as government notified transactions where goods do not leave India and payment is received in Indian rupees or convertible foreign exchange; under GST their relevance is confined to tax refund treatment, with explicit notification of qualifying transactions to avoid overlap with Foreign Trade Policy benefits and to preclude automatic nil rate removal for supplies such as those to 100% EOUs. Articles Goods and Services Tax - GST Fri, 27 Jan 2017 08:47:41 +0530 https://www.taxtmi.com/article/detailed?id=7233