TaxTMI 
TaxTMI 
Dear expert
We have deemed export customers in state and out of states. Please share related section\text in act \ rules \ Notification regarding charging of IGST or CGST+SGST in case of supplies within same state.
Tax to be charged on deemed export supplies within same state
07 Nov 2017 
10 Replies 
8550 Views Asked by
Deemed export supplies: intra state deliveries to EOUs attract CGST and SGST, SEZ supplies treated as inter state or zero rated.
Supplies to SEZ developers or units are treated as inter state and fall within zero rated supply rules allowing IGST charging or zero rating under bond/LUT, whereas supplies to EOUs and supplies under Advance Authorisation are not treated as SEZ zero rated supplies and should be treated as regular domestic supplies liable to CGST and SGST when made within the same state; administrative portal classification may not immediately reflect statutory or notification changes. (AI Summary)
Supplies to SEZ developers or units are treated as inter state and fall within zero rated supply rules allowing IGST charging or zero rating under bond/LUT, whereas supplies to EOUs and supplies under Advance Authorisation are not treated as SEZ zero rated supplies and should be treated as regular domestic supplies liable to CGST and SGST when made within the same state; administrative portal classification may not immediately reflect statutory or notification changes. (AI Summary)