Deemed export supplies: EOUs may procure goods on payment of GST subject to prior intimation and invoice endorsement. Supplies to Export Oriented Units by registered persons are treated as deemed export supplies under the GST framework; EOUs may procure capital goods, raw materials and consumables on payment of GST by following a prescribed procedure requiring prior intimation to the registered supplier and jurisdictional GST officers, supply under tax invoice, endorsement of the invoice by the EOU on receipt, and circulation of that endorsed invoice to prior notifiees; defective goods may be returned under Central Excise/GST rules.