Deemed Export – Supply to EOU
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 10-12-2018 Last Reply Date:- 13-1-2019 Goods and Services Tax – GST
Got 8 Replies
GST
If supply is to an EOU within the same state, CGST + SGST is to be charged or IGST being Deemed Export?
\nReply By DR.MARIAPPAN GOVINDARAJAN:
\nThe Reply:
\nIn my view it is deemed export.
\nReply By KASTURI SETHI:
\nThe Reply:
\nYes. It is deemed export. Read Section 147 of CGST Act and also definition of ' deemed export'.
\nReply By Kaustubh Karandikar:
\nThe Reply:
\nMy query is whether CGST + SGST is to be charged or IGST?
\nReply By Alkesh Jani:
\nThe Reply:
\nDear Sir,
\nIn this case, my point of view is that, supplies to EOU unit is not zero rated supplies, if <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ws of Sh.Alkesh Jani, an expert. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Deemed Export – Supply to EOU Query (Issue) Started By: – Kaustubh Karandikar Dated:- 10-12-2018 Last Reply Date:- 13-1-2019 Goods and Services Tax – GSTGot 8 RepliesGSTIf 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 … Continue reading “Deemed Export – Supply to EOU”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-15451","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15451","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15451"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/15451\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Ramaswamy S:
\nThe Reply:
\nAny supplies to EOU attracts GST. If Inter state – IGST and if intra State – CGST+SGST.
\nThe 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.
\nWe do supply to EOU within the state and we charge CGST+SGST on the invoice. The customer EOU avails the credit.
\nRegards
\nS.Ramaswamy
\nReply By YAGAY andSUN:
\nThe Reply:
\nSupply 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 <\/p>\n
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