Section No. 147 - Deemed exports.

Circular Issued - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
14/14/2017 - GST 06.11.2017

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit/Software Technology Park (STP) Unit/ Bio-technology Park (BTP) Unit under deemed Export benefit under Section 147 of the CGST Act, 2017.