Deemed Export GST Refund criteria.

[SARAVANAN RENGACHARY]

Dear All,

DTA unit will raise the invoice on foreign Customer in USD & ship the goods to an EOU in India.  NO export of goods.  GST is leviable.

Is the transaction qualify for GST refund under deemed export.

Please note the EOU located in India will not make any payment to the supplier as the goods are only shipped based on foreign supplier to EOU company.

Please confirm whether the GST refund under Deemed Export is eligible.

AI Summary

Deemed export GST refund ineligible where DTA invoices foreign customer, goods sent to EOU and EOU does not pay.
GST refund as a deemed export is not available where goods shipped to an EOU are invoiced to and paid by a foreign customer, because deemed export treatment requires the EOU (or authorized unit) to be the buyer/recipient and to make payment; similarly, the supply is not zero rated where goods do not leave India and the recipient is not the SEZ/authorized buyer.