Deemed Export and Its Refund under GST

CA Robin Garg , Last updated: 02 October 2019  
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Related Provisions Section 2(39), 147, 54(1), Explanation 1, 2(b) of CGST act, 2017. 2nd Proviso to Rule 89(1) 3. Notification 47, 48, 49/2017-CGST, 01/2019-CGST What is Deemed Export 1. Definition of Deemed export 2(39) deemed exports means such supplies of goods as may be

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CA Robin Garg
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