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IndiaAuditLens Law Library

Section 147 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 147On Council recommendations, the Government may notify supplies of goods as deemed exports where the goods are manufactured in India, do not leave India and payment is received in Indian rupees or convertible foreign exchange.

The Government may notify qualifying supplies of goods as deemed exports on Council recommendations. The goods must be manufactured in India and remain in India, with payment received in Indian rupees or convertible foreign exchange. The section therefore makes notification part of the treatment; meeting the manufacturing, location and payment conditions alone does not identify a notified supply.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 147, verbatim (show)

* Section 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.

*Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Notified supply and statutory conditions 147

Questions to answer on the file10 questions
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Amendment history

The CBIC text carries 1 footnote. The table gives each in the source's own terms. Effective dates are as the footnotes state them.[1]

Amendments to section 147 as footnoted in the CBIC text
NoteEffective from
2017-07-01

Circulars and notifications

Circulars and notifications in the CBIC repository that cite this section, newest first, by number, date and subject. A listing here does not say what an instrument decides; read the instrument.

Circulars (4)

NumberDateSubject
Circular No. 147/03/2021-GST12 March 2021seeks to clarify certain refund related issues
Circular No. 125/44/2019-GST18 November 2019Seeks to clarify the fully electronic refund process through FORM GST RFD-01 and single disbursement. amended by a later instrument
Circular No. 24/24/2017-GST21 December 2017Manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger. Rescinded vide Circular No. 125/44/2019 - GST dated 18.11.2019. rescinded by a later instrument
Circular No. 14/14/2017-GST6 November 2017Procedure regarding procurement of supplies of goods from DTA by (EOU)/(EHTP Unit /STP Unit/BTP Unit.

Notifications (2)

NumberDateSubject
Notification No. 01/2019-Central Tax15 January 2019Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation. made under this section
Notification No. 48/2017-Central Tax18 October 2017Seeks to notify certain supplies as deemed exports under section 147 of the CGST Act, 2017 . amended by a later instrument made under this section

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 147. Deemed exports". Central Goods and Services Tax Act, 2017, CBIC tax information portal, with amendment footnotes 1 to 1. Retrieved 17 September 2026.

External links