Export oriented unit exemptions continue; IGST credit and refund available while import IGST temporarily exempted. EOUs retain pre GST Customs duty exemption on imports while IGST and compensation cess are leviable; imports have temporary relief from IGST and cess. Supplies to EOUs constitute deemed exports subject to GST with refund rights. Import clearance now follows Rule 5 procedures with EOU declarations and use of general purpose bonds; inter unit transfers require GST invoicing, endorsement of Customs duty exemptions, and recipient liability for basic Customs duty on DTA clearance. EOUs can claim IGST input tax credit and refunds; IGST valuation includes Customs duty and cess.