TaxTMI 
TaxTMI 
Sir,
which GST will be applicable for EOU to EOU Supply. IGST Only or CGST/SGST also as applicable on the basis of POS.
GST on Supply from EOU to EOU.
06 Dec 2017 
6 Replies 
4828 Views Asked by
GST on EOU-to-EOU supplies may follow place-of-supply rules determining IGST or CGST/SGST, portal format discrepancies noted.
Applicability of GST on transfers between EOUs depends on the place of supply: IGST applies for inter-state movements and CGST plus SGST for intra-state movements. Administrative guidance permits transfer of manufactured goods between EOUs on payment of the applicable GST and compensation cess, implying POS-based tax treatment. Reporting-format discrepancies-such as a GSTR-1 table presenting only an IGST column for deemed exports-have generated practitioner confusion pending portal and form updates. (AI Summary)
Applicability of GST on transfers between EOUs depends on the place of supply: IGST applies for inter-state movements and CGST plus SGST for intra-state movements. Administrative guidance permits transfer of manufactured goods between EOUs on payment of the applicable GST and compensation cess, implying POS-based tax treatment. Reporting-format discrepancies-such as a GSTR-1 table presenting only an IGST column for deemed exports-have generated practitioner confusion pending portal and form updates. (AI Summary)