TaxTMI 
TaxTMI 
Can we removed the goods without charging GST?
If no, than what is the producer of Refund the GST.
Please guide.
Sales Against EPCG Authorisation or EOU
15 Nov 2017 
4 Replies 
1894 Views Asked by
GST chargeability: supplies under EPCG or by EOUs remain taxable and refunds may be claimed under statutory procedures.
Supplies made under an EPCG authorisation or by an EOU for DTA sales remain subject to GST and the supplier must charge CGST/SGST or IGST as applicable; refunds of GST can be claimed by either the supplier or the recipient pursuant to the statutory refund procedures, while eligibility for export-promotion refunds (such as terminal excise style relief) is determined separately by the export-authorisation conditions and does not eliminate GST liability. (AI Summary)
Supplies made under an EPCG authorisation or by an EOU for DTA sales remain subject to GST and the supplier must charge CGST/SGST or IGST as applicable; refunds of GST can be claimed by either the supplier or the recipient pursuant to the statutory refund procedures, while eligibility for export-promotion refunds (such as terminal excise style relief) is determined separately by the export-authorisation conditions and does not eliminate GST liability. (AI Summary)