State Act
147
Section 147. Deemed Exports.
THE TAMIL NADU GOODS AND SERVICES TAX ACT, 2017
Act no. 19 of 20172017In forceTamil Nadu (State Act)
147. The Government may, on the recommendations of the Council, notify certain supplies of goods as “deemed exports”, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.