In order to clarify the procedure on 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 the andhra pradesh gst act, 2017 – GST – States – NO.6 [CCW/GST/74/2015] – Dated:- 2-1-2018 – GOVERNMENT OF ANDHRA PRADESH COMMERCIAL TAXES DEPARTMENT CIRCULAR NO.6 [CCW/GST/74/2015] DATED 2-1-2018 In accordance with the decisions taken by the GST Council in its 22nd meeting held on 6-10-2017 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 APGST Act, 2017 (hereinafter referred to as 'the Act') and refund of tax paid on such supplies can be claimed either by the recipient or supplier of such supplies. Accordingly, a notification vide G.O.Ms
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in charge of such registered supplier; and (c) its jurisdictional Assistant Commissioner ( State Tax ). (ii) The registered supplier thereafter will supply goods under tax invoice to the recipient EOU/EHTP/STP/BTP unit. (iii) 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 Assistant Commissioner (State Tax ) in charge of such registered supplier; and (c) its jurisdictional Assistant Commissioner (State Tax). (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 shall incorporate the feature of audit trail. While the data elements contained
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d person 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 APGST Act, 2017 read with G.O.Ms No:496, dated 3-11-2017 (as per Circular . . . . . . . . . . . . dated . . . . . . . . . .) Running Sr. No. of intimation and Date . . . . . . . . LOP No. . . . . . . and valid upto . . . . . . . . . . GSTIN . . . . . . . . . . . We the, M/s . . . . . . . . . (Name of EOU/EHTP/STP/BTP unit and address) wish to procure the Goods namely (Tariff description, Quantity and value) . . . . . . . . . . . ., as allowed 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
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