Deemed Export – Invoicing under GST

Goods and Services Tax – Started By: – Ramaswamy S – Dated:- 28-4-2017 Last Replied Date:- 4-5-2017 – At present an EOU is allowed to invoice to another EOU in free foreign currency. No ED is charged. However, VAT is leviable if Intra State and CST (reimbursable) if Inter State. Under the GST regime, the invoice is to be uploaded onto the GSTN. IGST is leviable on Inter State supply of goods from one EOU to another and CGST+SGST if the supply is Intra State (from one EOU to another EOU).Query:

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