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<h1>Andhra Pradesh GST: Deemed Export Benefits for EOUs, Tech Parks; Follow Section 147 Procedures for Tax Refunds.</h1> The circular from the Andhra Pradesh Commercial Taxes Department outlines the procedure for procurement of goods by Export-Oriented Units (EOUs) and other technology park units under deemed export benefits, as per Section 147 of the Andhra Pradesh GST Act, 2017. It specifies that supplies to these units are treated as deemed exports, allowing either the supplier or recipient to claim a tax refund. The procedure includes prior intimation using Form-A, endorsement of tax invoices, and maintenance of digital records in Form-B. These processes are additional to the conditions under the Foreign Trade Policy and relevant duty exemption notifications.