TaxTMI 
TaxTMI 
Supply to unit having EPCG Certificate is exempted or not.
If yes, under which notification?
SUPPLY TO UNIT HAVING EPCG CERTIFICATE
08 Apr 2019 
2 Replies 
2062 Views Asked by
Supply to EPCG units: domestic suppliers must collect GST which may qualify as deemed export benefit under FTP.
Supply to an EPCG Authorisation holder requires the domestic supplier to collect and pay GST, which can subsequently qualify as a deemed export benefit under the Foreign Trade Policy; domestic sourcing from EOUs is permitted and counts toward the EOU's positive NFE obligations. (AI Summary)
Supply to an EPCG Authorisation holder requires the domestic supplier to collect and pay GST, which can subsequently qualify as a deemed export benefit under the Foreign Trade Policy; domestic sourcing from EOUs is permitted and counts toward the EOU's positive NFE obligations. (AI Summary)