https://www.taxtmi.com/forum/issue?id=119340 Refund of tax paid on deemed export supplies to EOUs is available under the third proviso to rule 89(1) of the CGST Rules, permitting either supplier or recipient to apply. FTP 2023 provisions (Paras. 6.01 and 7.01-7.02) set conditions for deemed exports; the notification's reference to "goods" includes capital goods, so recipients purchasing capital goods domestically under deemed export provisions may apply for refund subject to those conditions. en-us Tue, 08 Oct 2024 13:55:02 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119340 Refund of tax paid on deemed export supplies to EOUs is available under the third proviso to rule 89(1) of the CGST Rules, permitting either supplier or recipient to apply. FTP 2023 provisions (Paras. 6.01 and 7.01-7.02) set conditions for deemed exports; the notification's reference to "goods" includes capital goods, so recipients purchasing capital goods domestically under deemed export provisions may apply for refund subject to those conditions. Discussion-Forum GST Tue, 08 Oct 2024 13:55:02 +0530 https://www.taxtmi.com/forum/issue?id=119340