Deemed exports

-“Zero rated supply” under Section 16 of the IGST Act, 2017 means any of the following
supplies of goods or services or both, namely:
(a) export of goods or services or both; or
(b) supply of goods or services or both to a Special Economic Zone developer

As per S. 2(39) of the CGST Act, 2107 - 'Deemed exports' means such supplies of goods as may be notified under section 147.

So in above mentioned , the deemed export cannot be considered as zero rated supply.