Section No. 147 - Deemed exports.

Notification - Number and Date
Brief Details
Amended
Superseded
Rescinded
Remark, If any
48/2017 - Central Tax 18.10.2017

It notifies supplies of goods to be treated as deemed exports

Notification No.

1/2019-Central Tax, dated 15.01.2019

49/2017 - Central Tax 18.10.2017

It notifies the documents to be produced by the supplier of deemed export supplies for claiming refund.