TaxTMI 
TaxTMI 
While supply to EOU as per procedure laid down in GST council meeting held on 6th Nov-2017.
Please advice whether we have to clear Goods without payment of GST.
SUPPLY TO EOU UNIT
08 Nov 2017 
2 Replies 
3866 Views Asked by
Zero-rating in supplies to EOUs: supplies are taxable; refunds available if recipient furnishes prescribed declaration.
Supply to Export Oriented Units are taxable under GST and do not receive automatic zero-rating; EOUs are eligible for zero-rating only for exports. Refund of output GST paid on supplies to EOUs can be claimed by either the recipient or the supplier if the recipient furnishes the prescribed declaration under the relevant notifications and circulars. (AI Summary)
Supply to Export Oriented Units are taxable under GST and do not receive automatic zero-rating; EOUs are eligible for zero-rating only for exports. Refund of output GST paid on supplies to EOUs can be claimed by either the recipient or the supplier if the recipient furnishes the prescribed declaration under the relevant notifications and circulars. (AI Summary)