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of <h1>Amendments to Export-Import Handbook: New Reimbursement Rules for EOUs on Central Sales Tax for Domestic Sales.</h1> The circular amends the Handbook of Procedures for the Export and Import Policy (1997-2002) concerning domestic sales by Export Oriented Units (EOUs) and related entities, focusing on the reimbursement of Central Sales Tax (CST) on supplies to these units. Amendments include corrections in paragraph references and substitutions in appendices and annexures. The procedure for CST reimbursement requires EOUs and similar units to register with Sales Tax authorities, maintain detailed records, and submit specific documentation, including invoices and Chartered Accountant certificates. Claims must be submitted quarterly, with certain limitations and conditions for eligibility and processing.
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