Deemed export whether only inter state transaction?
Query (Issue) Started By: – Yatin Bhopi Dated:- 31-10-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Sir,
\nRecently notifications issued regarding deemed exports(Noti. 47\/48\/49).
\n1. 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.
\n2. 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.
\nReply By SHIVKUMAR SHARMA:
\nThe Reply:
\n1. Yes
\n2..GST Law <\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \nI support the views of Sh.Shiv Kumar Sharma, an expert. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Deemed export whether only inter state transaction? Query (Issue) Started By: – Yatin Bhopi Dated:- 31-10-2017 Last Reply Date:- 8-11-2017 Goods and Services Tax – GSTGot 8 RepliesGSTDear 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 … Continue reading “Deemed export whether only inter state transaction?”<\/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-8477","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8477","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=8477"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8477\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8477"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8477"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8477"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Yatin Bhopi:
\nThe Reply:
\nI am struggling to see the clear mentioning of type of supply as a inter state supply in case of deemed export.
\nWill you please share relevent section\\rules.
\nThanks
\nReply By Yatin Bhopi:
\nThe Reply:
\nDear experts
\nWe 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.
\nReply By Ramaswamy S:
\nThe Reply:
\nIntra state supplies to EOU attract CGST+SGST.
\nInter State supplies to EOU attract IGST.
\nThe recipient EOU can either avail ITC or claim refund of IGST or CGST+SGST. Alternatively, recipient EOU can give a declaration as p<\/p>\n
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