https://www.taxtmi.com/forum/issue?id=112984 Deemed exports are classified by territorial character: inter-state deemed exports attract IGST while intra-state deemed exports attract CGST and SGST. Such supplies are taxable at the appropriate rate unless an exemption notification applies. Specified recipients like EOUs may either avail input tax credit or claim a refund, or provide the prescribed declaration under the notifications and circular to determine tax treatment. en-us Tue, 31 Oct 2017 08:28:50 +0530 Thu, 23 Jan 2025 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112984 Deemed exports are classified by territorial character: inter-state deemed exports attract IGST while intra-state deemed exports attract CGST and SGST. Such supplies are taxable at the appropriate rate unless an exemption notification applies. Specified recipients like EOUs may either avail input tax credit or claim a refund, or provide the prescribed declaration under the notifications and circular to determine tax treatment. Discussion-Forum GST Tue, 31 Oct 2017 08:28:50 +0530 https://www.taxtmi.com/forum/issue?id=112984