TMI BlogDeemed export whether only inter state transaction?X X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, Recently notifications issued regarding deemed exports( Noti. 47 / 48 / 49 ). 1. please let me know whether all supplies under deemed export(within same state also) will be considered as a inter state supplies like export and SEZ? or CGST+SGST will be charged in case of intra-state supplies. 2. Further also confirm that there is no provision of suppling goods to EOU\advance auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orisation scheme without payment of taxes and only refund can be claim either by supplier of recipient. - Reply By SHIVKUMAR SHARMA - The Reply = 1. Yes 2..GST Law has specified 4 categories of transactions of goods,As Deemed exports,Where such goods are supplied by a registered person to another specified person but the law does not say that such transactions would be automatically exempt fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om payment of GST,at appropriate rate.Till any such exemption notification is issued,these supplies would be chargeable to tax at appropriate rate under GST law. - Reply By SHIVKUMAR SHARMA - The Reply = Please read my earlier reply at Sl number (1) Yes -Inter state supply IGST to be charged. - Reply By Yatin Bhopi - The Reply = Thanks for replay For Sr. 1 I have checked the section 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 of IGST act but there is no any such mettion like SEZ /export/import. Will you please guide - Reply By KASTURI SETHI - The Reply = I support the views of Sh.Shiv Kumar Sharma, an expert. - Reply By Yatin Bhopi - The Reply = I am struggling to see the clear mentioning of type of supply as a inter state supply in case of deemed export. Will you please share relevent section\rules. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hanks - Reply By Yatin Bhopi - The Reply = Dear experts We have deemed export customers in state and out of states. Please share related text in act \ rules \ Notification regarding charging of IGST or CGST+SGST in case of deemed export. - Reply By Ramaswamy S - The Reply = Intra state supplies to EOU attract CGST+SGST. Inter State supplies to EOU attract IGST. The recipient EOU can eit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her avail ITC or claim refund of IGST or CGST+SGST. Alternatively, recipient EOU can give a declaration as per notification 47 48/2017 read with Circular 14/2017-GST dated 06.11.2017 . Regards S.Ramaswamy - Reply By Yatin Bhopi - The Reply = Thanks for repling my query. I have raised new query on below address on same issue. please check. https://www.taxmanagementindia.com/web/Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew_discussions_detail.asp?ID=113011 - Deemed export whether only inter state transaction? - Query Started By: - Yatin Bhopi Dated:- 31-10-2017 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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