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

Deemed export classification determines IGST for inter state supplies and CGST+SGST for intra state supplies, with ITC or refund options.
Deemed exports are classified by territorial character: inter-state deemed exports attract IGST while intra-state deemed exports attract CGST and SGST. Such supplies are taxable at the appropriate rate unless an exemption notification applies. Specified recipients like EOUs may either avail input tax credit or claim a refund, or provide the prescribed declaration under the notifications and circular to determine tax treatment.