SUPPLY TO UNIT HAVING EPCG CERTIFICATE

[SURYAKANT MITHBAVKAR]

Supply to unit having EPCG Certificate is exempted or not.

If yes, under which notification?

AI Summary

Supplies to EPCG Certificate Holders Not GST Exempt; GST Payable Under Notification No. 33/2015-2020, Claim as Deemed Export A query was raised regarding whether the supply to a unit with an EPCG Certificate is exempt from GST and under which notification. In response, it was clarified that, according to Notification No. 33/2015-2020 of the Foreign Trade Policy, domestic manufacturers supplying capital goods to EPCG Authorization holders must collect and pay GST. They can then claim this GST as a deemed export benefit. It was also questioned whether goods could be supplied to EPCG certificate holders under a Letter of Undertaking (LUT) to avoid refund claims.