Amendments in APPENDIX-14-I-I - Procedure to be followed for reimbursement of CST on supplies made to EOUs and units in EHTP and STP
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Reimbursement of central sales tax requires supplies to EOUs/EHTP/STP be used for production and verified as essential.
Amendments require that supplies from the Domestic Tariff Area to EOU/EHTP/STP units for which CST reimbursement is claimed must have CST actually paid and be utilized for production of goods or services (including raw materials, components, consumables, packing, capital goods, spares and material handling equipment). The Development Commissioner or designated officer must verify that purchases are essential for production, and claimants must undertake that goods will be used only within the factory and not diverted or disposed of without prior permission of the Development Commissioner.