https://www.taxtmi.com/forum/issue?id=119365 Supplies made to a domestic buyer against an EPCG invalidation letter are treated as deemed exports, and the domestic manufacturer supplying capital goods is eligible for deemed export benefits. An EPCG authorisation holder may source capital goods from a domestic manufacturer through invalidation, and such supplies qualify for deemed export treatment and any corresponding benefits under GST rules. The distinction between Advance Authorisations issued for exports versus for deemed exports should be observed when claiming benefits. en-us Thu, 17 Oct 2024 17:14:30 +0530 Fri, 24 Jan 2025 10:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119365 Supplies made to a domestic buyer against an EPCG invalidation letter are treated as deemed exports, and the domestic manufacturer supplying capital goods is eligible for deemed export benefits. An EPCG authorisation holder may source capital goods from a domestic manufacturer through invalidation, and such supplies qualify for deemed export treatment and any corresponding benefits under GST rules. The distinction between Advance Authorisations issued for exports versus for deemed exports should be observed when claiming benefits. Discussion-Forum Customs Thu, 17 Oct 2024 17:14:30 +0530 https://www.taxtmi.com/forum/issue?id=119365