Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit(EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/ Bio-Technology Parks (BTP) Unit deemed export benefits under Section

Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit(EOU)/Electronic Hardware Technology Park (EHTP) Unit/ Software Technology Park (STP) Unit/ Bio-Technology Parks (BTP) Unit deemed export benefits under Section 147 of CGST Act,2017
Trade Notice No. 17/2017 Dated:- 8-11-2017 Nagaland SGST
GST – States
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Document 1
जीएसटी
राष्ट्र
कर
बाजार
शुल्क एवं केन्द्रीय
137914
CENTR
GOVERNMENT OF RE
देशसेवार्थ
करसंचय
भारत सरकार
Government of India,
वित्त मंत्रालय, राजस्व विभाग
Ministry of Financ

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ware Technology Park (EHTP) Unit/ Software Technology
Park (STP) Unit/ Bio-Technology Parks (BTP) Unit under deemed export benefits under
Section 147 of CGSTAct, 2017- Reg.
The Central Board of Excise & Customs [CBEC] has issued a Circular No. 14/14/2017-GST
dated 6th November, 2017 for the Trade and as well as all concerned regarding procedure regarding procurement
of supplies of goods from DTA by Export Oriented Unit (EOU)/Electronic Hardware Technology Park (EHTP)
Unit/Software Technology Park (STP) Unit/Bio-Technology Parks (BTP) Unit under deemed export benefits under
Section 147 of CGST Act, 2017.
2. In accordance with the decisions taken by the GST Council in its 22nd meeting held on
06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been decided
that supplies of goods by a registered person to EOUS etc. would be treated as deemed exports under Section
147 of the CGST Act, 2017 (hereinafter referred to as 'the Act') and

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export supplies are made. The said intimation shall be given to –
(a)
the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c)
its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient
EOU/EHTP/STP/BTP unit.
(!!!)
On receipt of such supplies, the EOU / EHTP/STP/BTP unit shall endorse the tax invoice and
send a copy of the endorsed tax invoice to –
(a)
the registered supplier;
(b)
the jurisdictional GST officer in charge of such registered supplier; and
(c)
its jurisdictional GST officer.
(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered
person to EOU /EHTP/STP/BTP unit.
(v)
The recipient EOU / EHTP/STP/BTP unit shall maintain records of such deemed export supplies
in digital form, based upon data elements contained in “Form-B” (appended herewith). The software for
maintenance of digital records sh

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.
This Trade Notice is being issued so as to sensitize the trade and field formations about the contents
of the aforesaid references and for complete details, the respective references may please be referred in the
CBEC's website www.cbec.gov.in.
Page 2 of 3
All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the
officers working under their charge and the assessees falling under their respective jurisdiction.
The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of
the Trade Notice to the notice of all their members.
C.No. IV(16)05/CCO/TECH-I/GST/SH/2017/
Copy forwarded for information to:
(i)
(ii)
(!!!)
8796-130
(WL.Hangshing)
Chief Commissioner
Dated: 09 NOV 2017
The Commissioner, GST & CX Commissionerate, Agartala Aizawl/ Dibrugarh/Dimapur/
Guwahati Imphal /Itanagar/ Shillong.
The Commissioner of Customs (P), N.E.R., Shillong.
The Commissioner (Appeals), Goods & Services Tax, Guwaha

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under Foreign Trade Policy and Handbook of Procedures 2015-2020, and approved by
Development Commissioner from M/s
(Name of supplier, address
and Goods & Services Tax Identification Number (GSTIN)). Such supplies on receipt
would be used in manufacturing of goods or rendering services by us. We would also abide
by procedure set out in Circular no.
dated
Signatures of the
owner
of
EQU/EHTP/STP/BTP unit
Authorised officer
or his
To:
1. The GST officer having Jurisdiction over the EOU/EHTP/STP/BTP unit.
2. The GST officer having Jurisdiction over the registered person intending to
supply the goods.
3. The registered person intending to supply goods to EOU/EHTP/STP/BTP unit.
FORM- B
For the month of…
Form to be maintained by EOU/EHTP/STP/BTP unit for the receipt, use and removal of goods received under deemed export benefit under
section 147 of CGST Act, 2017 read with Notification No. 48/2017-Central Tax dated 18.10.2017.
(as per Circular dated)
Name of EOU/EHTP/S

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