https://www.taxtmi.com/forum/issue?id=113046 GST is payable on supplies made against an EPCG licence with an invalidation letter; such supplies cannot be cleared at a nil rate. Refund of tax on supplies treated as Deemed Export is available to either the supplier or the recipient, and operates to neutralise the tax burden through Input Tax Credit restoration or direct refund, meaning tax should be charged at invoicing and relief pursued subsequently via the refund mechanism. en-us Wed, 15 Nov 2017 16:06:14 +0530 Thu, 23 Jan 2025 15:55:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113046 GST is payable on supplies made against an EPCG licence with an invalidation letter; such supplies cannot be cleared at a nil rate. Refund of tax on supplies treated as Deemed Export is available to either the supplier or the recipient, and operates to neutralise the tax burden through Input Tax Credit restoration or direct refund, meaning tax should be charged at invoicing and relief pursued subsequently via the refund mechanism. Discussion-Forum GST Wed, 15 Nov 2017 16:06:14 +0530 https://www.taxtmi.com/forum/issue?id=113046