https://www.taxtmi.com/forum/issue?id=119874 Supplies from an EOU to an SEZ are treated as deemed exports and, where transfers are for authorized SEZ operations with proper export documentation and receipt endorsement, exemptions under the First Schedule to the Customs Tariff Act availed on inputs need not be reversed; reversal is required only if supplies are not for authorized operations, documentation is lacking, or goods are diverted to the domestic tariff area. en-us Tue, 15 Apr 2025 16:08:53 +0530 Wed, 16 Apr 2025 10:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119874 Supplies from an EOU to an SEZ are treated as deemed exports and, where transfers are for authorized SEZ operations with proper export documentation and receipt endorsement, exemptions under the First Schedule to the Customs Tariff Act availed on inputs need not be reversed; reversal is required only if supplies are not for authorized operations, documentation is lacking, or goods are diverted to the domestic tariff area. Discussion-Forum Customs Tue, 15 Apr 2025 16:08:53 +0530 https://www.taxtmi.com/forum/issue?id=119874