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Gst on 100% eou units

suman (job) (48 Points)

05 November 2017

Sir,we supply goods to 100% eou unit as domestic sale,on 18/10/2017 notification was issued for supply to 100% eou as deemed export,now do I have to charge nil gst or appropriate gst as applicable.

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Meenu (Article Assistant) (93 Points)
Replied 06 November 2017

Dear Suman
You shall charge the appropriate rate of GST on supplies made to EOU units and the EOU shall claim refund of ITC paid or utilise the ITC for payment of tax on its domestic clearances.

Alternatively, you can claim refund of GST paid on supplies to EOU provided the recipient has not claimed ITC and an undertaking from your recipient to that effect has been furnished by you. Also, the refund is subject to production of other evidences as required in the CGST Rules.