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of <h1>New Guidelines for Procurement by EOUs from DTAs: Deemed Export Benefits Under Section 147 of CGST Act 2017</h1> The circular outlines the procedure for procurement of goods by Export Oriented Units (EOUs) and similar entities from Domestic Tariff Areas (DTAs) under deemed export benefits as per Section 147 of the CGST Act, 2017. Supplies to EOUs, Electronic Hardware Technology Parks (EHTPs), Software Technology Parks (STPs), and Bio-Technology Parks (BTPs) are treated as deemed exports, allowing tax refund claims by either the supplier or recipient. The process involves prior intimation, tax invoice endorsement, and digital record maintenance. These procedures supplement the Foreign Trade Policy and duty exemption notifications. The circular emphasizes adherence to these guidelines and requests dissemination through trade notices.
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