Zero Rated Supplies to EOU/SEZ

[Rakesh Agarwal]

Dear Sir,

We are manufacturers & want to supply goods to EOU/SEZ without charging them IGST. In earlier pre-GST regime, we used to supply against CT3. Is there any provision for EOU/SEZ for the same ?

Best Regards

Rakesh

AI Summary

Supplies to SEZs are zero-rated for IGST; EOUs need Form A for tax refunds. Digital records required. A manufacturer inquired about supplying goods to Export Oriented Units (EOU) and Special Economic Zones (SEZ) without charging Integrated Goods and Services Tax (IGST). Responses clarified that supplies to SEZ are zero-rated, allowing tax-free supplies with a refund option for accumulated credit. Supplies to EOUs are deemed exports, requiring Form A from EOUs for tax refunds, either by the supplier or recipient. Additional guidance was provided on procedural requirements, including maintaining digital records and submitting them to GST officers. A participant asked about the necessity of special certification for EOU status, despite approvals and obligations already fulfilled.