Here are the main types of goods that can be considered deemed exports:

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Understanding the Eligibility Criteria for Deemed Exports
To qualify as deemed exports, a transaction must meet specific requirements set by the government. Here’s a clear breakdown of what makes a transaction eligible:

Applies to Goods Only: Deemed exports only cover goods. Services are not eligible under this scheme, so you must deal with physical products to qualify.
Goods Must Be Produced in India: The items involved must be manufactured or produced within India’s borders. This means that goods sourced from outside India don’t fall under deemed exports.
Goods Stay Within India: The goods involved in the transaction cannot be shipped outside India. They must remain within the country’s boundaries to qualify.
Government Recognition: The goods must be officially declared as deemed exports under Section 147 of the Central Goods and Services Tax (CGST) Act, 2017. This is an essential step in the eligibility process.
Currency and GST Payment: Payments for deemed exports can be made in Indian Rupees or any convertible foreign currency. GST applied to these goods must be paid when the supply takes place, and there’s an option to claim a full refund of this tax later.
No Bonds or LUT Allowed: Goods classified as deemed exports cannot be processed under a Letter of Undertaking (LUT) or a bond.
Categories Eligible for Deemed Export Status


Goods are provided under advance authorization or similar schemes.
Goods supplied to Export Oriented Units (EOUs), Software Technology belarus phone number list Park (STP) units, Electronic Hardware Technology Park (EHTP) units, and Bio-Technology Park (BTP) units.
Capital goods sent to holders of Export Promotion Capital Goods (EPCG) authorisation.
Goods delivered for projects funded by international agencies or funds, as per guidelines from the Ministry of Finance’s Department of Economic Affairs.
Capital goods, including unassembled or disassembled items, plants, machinery, accessories, tools, and dies, are used for installation until production starts.
Goods supplied for projects or purposes authorised by the Ministry of Finance under specific notifications for duty-free imports.
Marine freight containers, as long as they are exported from India within 6 months or as extended by customs.
Goods used in projects funded by UN agencies.
Goods provided for nuclear power projects through competitive bidding.
Deemed Exports in the GST Framework: What You Need to Know
Under GST, “deemed exports” refer to transactions where goods are supplied within India but treated like exports for tax purposes. Although these goods do not cross international borders, they qualify for tax benefits and incentives provided by the government.