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Deemed Export - Supply to EOU, Goods and Services Tax - GST

Issue Id: - 114391
Dated: 10-12-2018
By:- Kaustubh Karandikar

Deemed Export - Supply to EOU


  • Contents

If supply is to an EOU within the same state, CGST + SGST is to be charged or IGST being Deemed Export?

Posts / Replies

Showing Replies 1 to 8 of 8 Records

Page: 1


1 Dated: 10-12-2018
By:- DR.MARIAPPAN GOVINDARAJAN

In my view it is deemed export.


2 Dated: 10-12-2018
By:- KASTURI SETHI

Yes. It is deemed export. Read Section 147 of CGST Act and also definition of ' deemed export'.


3 Dated: 10-12-2018
By:- Kaustubh Karandikar

My query is whether CGST + SGST is to be charged or IGST?


4 Dated: 10-12-2018
By:- Alkesh Jani

Dear Sir,

In this case, my point of view is that, supplies to EOU unit is not zero rated supplies, if the EOU is within the same state, CGST+SGST is to be levied. Here it is important to note that only SEZ unit or Developer is mentioned as inter-state and also excluded from Intra-state, as per the provisions of IGST Act,2017.

Any different view, is highly solicited.

Thanks,

Regards,


5 Dated: 10-12-2018
By:- Ganeshan Kalyani

Deemed Exports.

147. The Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.


6 Dated: 10-12-2018
By:- KASTURI SETHI

Deemed exports are not at par with regular exports. I support the views of Sh.Alkesh Jani, an expert.


7 Dated: 12-12-2018
By:- Ramaswamy S

Any supplies to EOU attracts GST. If Inter state - IGST and if intra State - CGST+SGST.

The customer EOU can avail the Credit of GST and utilise it for payment of outward sales or claim refund of the GST paid on inputs under rule 89 (4) or he can ask the supplier to claim refund if he has neither availed the credit or claimed refund.

We do supply to EOU within the state and we charge CGST+SGST on the invoice. The customer EOU avails the credit.

Regards

S.Ramaswamy


8 Dated: 13-1-2019
By:- YAGAY andSUN

Supply to EOUs from DTA attract GST. Depending on Interstate or Intrastate supply the GST would be determined accordingly. Now either supplier or the recipient can file on line refund of GST on issuance of a declaration to either party.


Page: 1

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