Deemed export whether only inter state transaction?

[Yatin Bhopi]

Dear Sir,

Recently notifications issued regarding deemed exports(Noti. 47/48/49).

1. please let me know whether all supplies under deemed export(within same state also) will be considered as a inter state supplies like export and SEZ? or CGST+SGST will be charged in case of intra-state supplies.

2. Further also confirm that there is no provision of suppling goods to EOU\advance authorisation scheme without payment of taxes and only refund can be claim either by supplier of recipient.

AI Summary

Debate on GST: Are Deemed Exports Inter-State? Clarifying Tax Implications for Intra-State Supplies to EOUs. A discussion on a forum addresses whether deemed exports under the Goods and Services Tax (GST) are considered inter-state transactions. Participants debate if intra-state supplies should be taxed as inter-state, similar to exports and SEZ transactions. Clarification is sought on whether CGST+SGST or IGST applies to deemed exports. An expert clarifies that deemed exports are not automatically exempt from GST and are subject to tax unless exempted by notification. It is noted that intra-state supplies to EOUs attract CGST+SGST, while inter-state supplies attract IGST, with options for ITC or refund claims available for EOUs.