GST – Started By: – Kaustubh Karandikar – Dated:- 10-12-2018 Last Replied Date:- 13-1-2019 – If supply is to an EOU within the same state, CGST + SGST is to be charged or IGST being Deemed Export? – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = In my view it is deemed export. – Reply By KASTURI SETHI – The Reply = Yes. It is deemed export. Read Section 147 of CGST Act and also definition of ' deemed export'. – Reply By Kaustubh Karandikar – The Reply = My query is whether CGST + SGST is to be charged or IGST? – Reply By Alkesh Jani – The Reply = 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
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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. RegardsS.Ramaswamy – Reply By YAGAY andSUN – The Reply = 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. – Discussion-Forum – Kno
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