Reimbursement of Central Sales Tax (CST) / Drawback

Deemed exports: DTA-to-EOU supplies permit CST reimbursement and deemed-export drawback under the EOU regime.

Supplies from the Domestic Tariff Area to Export Oriented Units are treated as deemed exports and may be counted toward export obligations; such supplies permit the DTA supplier (or the EOU where the supplier disclaims) to claim benefits including supply against Advance Authorisation/DFIA, deemed export drawback, and exemption or refund of terminal excise duty. Goods manufactured in India and supplied to EOUs qualify for reimbursement of Central Sales Tax, with administration and disbursement handled by the export administration authorities.