Goods and Services Tax – Started By: – Yatin Bhopi – Dated:- 31-10-2017 Last Replied Date:- 8-11-2017 – 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 authorisation scheme without payment of taxes and only refund can be claim either by supplier of recipient. – Reply By SHIVKUMAR SHARMA – The Reply = 1. Yes2..GST Law has specified 4 categories of transactions of goods,As Deemed exports,Where such goods are suppli
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e 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.Thanks – Reply By Yatin Bhopi – The Reply = Dear expertsWe 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 either 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. Regar
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