https://www.taxtmi.com/article/detailed?id=13750 EOUs are treated under customs and GST as customs bonded manufacturing units whose outputs are zero rated supplies for export purposes, enabling refunds of input taxes either by claiming unutilized input tax credit under bond/Letter of Undertaking or by refund of IGST where tax is paid; customs and trade policy also permit clearance of a portion of EOU manufacture into the Domestic Tariff Area on payment of duties and taxes, so EOUs are not required to export 100% of production. en-us Sat, 08 Mar 2025 08:33:02 +0530 Sat, 08 Mar 2025 08:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13750 EOUs are treated under customs and GST as customs bonded manufacturing units whose outputs are zero rated supplies for export purposes, enabling refunds of input taxes either by claiming unutilized input tax credit under bond/Letter of Undertaking or by refund of IGST where tax is paid; customs and trade policy also permit clearance of a portion of EOU manufacture into the Domestic Tariff Area on payment of duties and taxes, so EOUs are not required to export 100% of production. Articles Customs - Import - Export - SEZ Sat, 08 Mar 2025 08:33:02 +0530 https://www.taxtmi.com/article/detailed?id=13750