Supplies to EOUs treated as deemed exports with prescribed intimation, invoicing and digital record rules for refund claims. Supplies to EOUs/EHTP/STP/BTP units are treated as deemed exports, enabling refund of tax paid to either supplier or recipient; endorsed tax invoices serve as proof. Recipients must give prior intimation in Form-A, suppliers issue tax invoices, and recipients endorse and circulate endorsed invoices to supplier and relevant officers. Recipients must maintain digital records per Form-B with audit trail and submit a monthly digital copy to the jurisdictional GST officer; these measures supplement Foreign Trade Policy and duty exemption conditions.