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    <title>SUPPLY TO EOU UNIT</title>
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    <description>Supply to Export Oriented Units are taxable under GST and do not receive automatic zero-rating; EOUs are eligible for zero-rating only for exports. Refund of output GST paid on supplies to EOUs can be claimed by either the recipient or the supplier if the recipient furnishes the prescribed declaration under the relevant notifications and circulars.</description>
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      <description>Supply to Export Oriented Units are taxable under GST and do not receive automatic zero-rating; EOUs are eligible for zero-rating only for exports. Refund of output GST paid on supplies to EOUs can be claimed by either the recipient or the supplier if the recipient furnishes the prescribed declaration under the relevant notifications and circulars.</description>
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