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Under section 147, Central Goods and Services Tax Act, 2017 (2)

18 October 2017Notification 48/2017-CT [N10723]
Notification of the Central Government, 48/2017-Central Tax15 January 2019Notification 1/2019-CT [N10EZX]
Notification of the Central Government, 1/2019-Central Tax

Text

Open at its own address /S10-AZM

Section 147, Central Goods and Services Tax Act, 2017 [S10-AZM]

As at 8 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].

In Central Goods and Services Tax Act, 2017 [A10-25N]. This text from 1 July 2017. No other text held.

Cite: Section 147, Central Goods and Services Tax Act, 2017 [S10-AZM]. Machine: S10-AZM.

147. Deemed exports.—

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.

Definitions recorded in this document

Read the recorded scope with each definition. A matching word alone does not establish applicability.

goods: Section 2, Central Goods and Services Tax Act, 2017 [S1061R] (In this Act, unless the context otherwise requires): "goods" means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply

Made under this section, or naming it (2)

Notification No. 1/2019-Central Tax [N10-EZX], 15 January 2019, in force. Recital: "In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Notification No. 48/2017-Central Tax [N10-723], 18 October 2017, in force. Recital: "In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council"

Cited by (1)

Section 2, Central Goods and Services Tax Act, 2017 [S10-61R], 12 April 2017, Band A. "section 147".

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