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

Deemed export treatment for supplies to EOU: intra state attracts CGST and SGST while inter state attracts IGST.
Supplies from the domestic tariff area to an EOU raise debate on deemed export status, but operationally tax treatment follows place of supply: intrastate supplies are subject to CGST and SGST and interstate supplies to IGST. Recipients (EOUs) can avail input tax credit or pursue GST refund for taxes paid on inputs, and suppliers may claim refunds if the recipient does not claim credit.