https://www.taxtmi.com/forum/issue?id=112074 Supplies involving Special Economic Zones are treated as inter State trade or commerce under IGST, making IGST and place of supply rules applicable; Export Oriented Units are not explicitly covered, domestic supplies to EOUs are treated as normal supplies subject to GST based on place of supply, may be deemed exports but are not automatically zero rated like SEZ or export supplies, and imports by EOUs may attract IGST while basic customs duty is likely exempted. en-us Thu, 15 Jun 2017 16:37:41 +0530 Thu, 23 Jan 2025 15:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112074 Supplies involving Special Economic Zones are treated as inter State trade or commerce under IGST, making IGST and place of supply rules applicable; Export Oriented Units are not explicitly covered, domestic supplies to EOUs are treated as normal supplies subject to GST based on place of supply, may be deemed exports but are not automatically zero rated like SEZ or export supplies, and imports by EOUs may attract IGST while basic customs duty is likely exempted. Discussion-Forum GST Thu, 15 Jun 2017 16:37:41 +0530 https://www.taxtmi.com/forum/issue?id=112074