tnvat exemption or form tnvat EOU

[shankar narayanan]

My query is related to TNVAT exemption or Refund eligibility. EOU Unit in Tamil Nadu State registered dealer under TNVAT Act. Dealer has purchased various vat paid goods i.e inputs within the state of TN. All those inputs are used by the dealer for manufacture of final product.  The final product is ultimatly exported by EOU unit dealer. Query:  Whether the EOU dealer can claim any VAT exemption againt issue of certificate (similar to CT3 for Central Excise) to the supplier in tamil nadu under TNVAT provision orEOU dealer need to claim TNVAT refund only  on the strenth of exports bill and other documentation prescribed ?   Can any one clarify pl

[DR.MARIAPPAN GOVINDARAJAN]

Whether you have got clarified in the above issue? If not please inform.

[shankar narayanan]

No sir. Yet to be clarified.

[DR.MARIAPPAN GOVINDARAJAN]

I shall analyze and revert back to you.

[DR.MARIAPPAN GOVINDARAJAN]

The dealer can claim VAT exemption from the Tamil Nadu Government.

AI Summary

VAT exemption for export-oriented units may be claimed by EOU dealers rather than only relying on refunds. An EOU dealer in Tamil Nadu asked whether it may obtain VAT exemption at source by issuing a supplier certificate (analogous to CT3) for intra-state inputs used in exported manufacture, or must instead pay VAT and claim refund on export documentation; the forum reply states the dealer can claim VAT exemption from the Tamil Nadu Government, without detailing procedural mechanics.