Home Acts & Rules GST - States Kerala SGST Kerala Goods and Services Tax Ordinance, 2017 Chapters List Chapter XXI MISCELLANEOUS This
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Section 147 - Deemed Exports. - Kerala Goods and Services Tax Ordinance, 2017Extract 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.
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