There is a government tender from one of the GCC countries for rice. There is an Indian supplier for the said tender ‘X’ and company ‘Y’ is an immediate supplier to ‘X’.
Question is whether Y can be treated as “Deemed Exporter”? If answer is not in affirmative, then what options can be chalk out between X and Y so that supply by Y can be considered as “Deemed Export”?
Note:
Yes Y Can Is Considered to be deemed exporter as section provides that when such sale is for export and if exporter has purchased i.e last step of purchase or the sale by person to exporter is deemed to be export.
In You question Y sells to X which is last step before export so in this case Y Is Deemed Exporter
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