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<h1>EOUs and Tech Park Units: Claim Full CST Reimbursement on Essential Purchases with Proper Documentation Within Six Months</h1> The procedure for reimbursement of Central Sales Tax (CST) applies to Export Oriented Units (EOUs) and units in Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP). These units are entitled to full reimbursement of CST paid on purchases from Domestic Tariff Area (DTA), EOUs, SEZs, EHTP, STP, or BTP, provided the purchases are essential for production. Claims must be submitted with necessary documentation, including a Chartered Accountant's certificate, within six months of the quarter's end. Reimbursement is limited to CST paid against 'C' Form, except for ITES/BPO units, and is subject to audit and compliance with specific eligibility criteria.