https://www.taxtmi.com/article/detailed?id=13551 Deemed exports treat specified domestic supplies-such as deliveries to Advance Authorization/EPCG holders, Export Oriented Units, and certain parks-as exports for GST and FTP purposes. Suppliers charge GST but may claim refunds; recipients under FTP schemes can procure inputs duty free. Additional reliefs include duty drawback and Terminal Excise Duty refunds where applicable. The regime requires intimation to authorities, submission of Form GST RFD 01 by the claimant, and compliance with acknowledgement, provisional refund and finalisation timelines to secure tax reliefs. en-us Fri, 14 Feb 2025 10:43:35 +0530 Fri, 14 Feb 2025 10:43:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13551 Deemed exports treat specified domestic supplies-such as deliveries to Advance Authorization/EPCG holders, Export Oriented Units, and certain parks-as exports for GST and FTP purposes. Suppliers charge GST but may claim refunds; recipients under FTP schemes can procure inputs duty free. Additional reliefs include duty drawback and Terminal Excise Duty refunds where applicable. The regime requires intimation to authorities, submission of Form GST RFD 01 by the claimant, and compliance with acknowledgement, provisional refund and finalisation timelines to secure tax reliefs. Articles Goods and Services Tax - GST Fri, 14 Feb 2025 10:43:35 +0530 https://www.taxtmi.com/article/detailed?id=13551