SUPPLY TO EOU UNIT, Goods and Services Tax - GST

[SURYAKANT MITHBAVKAR]

While supply to EOU as per procedure laid down in GST council meeting held on 6th Nov-2017.

Please advice whether we have to clear Goods without payment of GST.

Posts / Replies

[KASTURI SETHI]

EXTRACT

Circular No. 8/8/2017-GST, dated 4-10-2017 F. No. 349/74/2017-GST (Pt.) Vol. II

(j) Transactions with EOUs : Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them under GST regime. Therefore, supplies to EOUs are taxable like any other taxable supplies. EOUs, to the extent of exports, are eligible for zero rating like any other exporter.

Further we can hope in the next meeting to be held on 9 & 10.11.17

[Ramaswamy S]

GST is payable. The refund of the output GST can either be claimed by recipient or the supplier if the recipient EOU gives a declaration as per notification 47 & 48/2017 both dated 13.10.2017 read with Circular 14/2017-GST dated 06.11.2017.

Regards

S.Ramaswamy