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of <h1>EOUs Now Considered Export Suppliers Under Section 147 of CGST Act; Must Follow New GST Procurement Rules</h1> Export Oriented Units (EOUs) previously procured excisable goods from the Domestic Tariff Area (DTA) without paying Central Excise duty using CT-3, issued by the Superintendent of Central Excise. Goods were directly transferred from the manufacturer to the EOU under the A.R.E.-3 procedure. Now, supplies to EOUs are deemed export supplies under Section 147 of the CGST Act, as per Notification No. 48/2017. EOUs can procure goods on GST payment by following Circular no 14/14/2017-GST, which requires prior intimation to suppliers and GST officers. Defective goods can be returned per Central Excise/GST law.
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