Deemed export supplies: EOUs must give prior intimation and endorse tax invoices for domestic procurements under GST. Procurement by Export Oriented Units of capital goods, raw materials and consumables is treated as deemed export supplies under GST; EOUs must give prior intimation of intended procurements to the registered supplier and to jurisdictional GST officers, supplies are made under tax invoice, and the EOU endorses the invoice after receipt and circulates copies to notified parties; defective goods may be returned to the manufacturer under Central Excise/GST rules.