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EPCG Invalidation Letter, Goods and Services Tax - GST

Issue Id: - 117217
Dated: 14-5-2021
By:- Kaustubh Karandikar
EPCG Invalidation Letter

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XYZ is issuing ‘EPCG Invalidation Letter’ to PQR for procuring goods from local market. 1) Is PQR required to pay GST against this supply or it is exempted being deemed export.? 2) If GST is required to be paid can refund be claimed against the GST paid by XYZ or PQR?

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1 Dated: 24-5-2021
By:- DR.MARIAPPAN GOVINDARAJAN

In my view it is deemed export.


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