Deemed export
Hemanta Samal (93 Points)
02 August 2019
Whether cgst/sgst or igst will be levied on deemed exports. please clarify with relevant notification.
1 Replies
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 02 August 2019
Section 16 of IGST Act , determine the Zero rated sale (Export) , and Deemed export do not fall under same .
hence any sale made to EOU if within state , CGST/SGST is applicable .
hence any sale made to EOU if within state , CGST/SGST is applicable .
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