Deemed Export - Supply to EOU

[Kaustubh Karandikar]

If supply is to an EOU within the same state, CGST + SGST is to be charged or IGST being Deemed Export?

AI Summary

Supplies to Export Oriented Units in Same State Subject to CGST and SGST, Not Zero-Rated; Refer Section 147 CGST Act. A discussion on the Goods and Services Tax (GST) treatment for supplies to Export Oriented Units (EOUs) within the same state. Participants debated whether such supplies should be treated as deemed exports and whether Central GST (CGST) and State GST (SGST) or Integrated GST (IGST) should be applied. The consensus was that supplies to EOUs within the same state are not zero-rated and should be charged CGST and SGST, as they are considered intra-state transactions. However, EOUs can claim GST credits or refunds. The discussion referenced Section 147 of the CGST Act.