TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Supplies from DTA to EOUs, EHTPs, STPs, and BTPs as deemed exports under Section 147, CGST Act 2017.</h1> Under Section 147 of the CGST Act, 2017, supplies of goods from Domestic Tariff Area (DTA) to Export Oriented Units (EOU), Electronic Hardware Technology Parks (EHTP), Software Technology Parks (STP), and Bio-Technology Parks (BTP) are treated as deemed exports, allowing either the supplier or recipient to claim a tax refund. Notification No. 48/2017-Central Tax outlines the procedure, requiring prior intimation, tax invoice endorsement, and digital record maintenance. These steps are supplementary to the Foreign Trade Policy and duty exemption notifications. The procedure ensures compliance and verification by GST officers, with digital records submitted monthly.
TaxTMI 
TaxTMI 
