Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (STP) Unit / Bio-Technology Parks (BTP) Unit under deemed export benefits under section 147 of APGST Act, 2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r>Government of Andhra Pradesh Commercial Taxes Department Office of the Chief Commissioner of State Tax Edupugallu, Vijayawada. CIRCULAR NO.6 CCT's Ref.No.CCW/GST/74/2015 Dated: 02.01.2018 Sub - Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park (....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....T Rules, 2017 (hereinafter referred to as 'the Rules') have been amended vide G.O.Ms No:495 Rev(CT-II) Dept, dated: 03.11.2017 to allow either the recipient or supplier of such supplies to claim refund of tax paid thereon. 2. For supplies to EOU/EHTP/STP/BTP units in terms of G.O.Ms No:496 Rev(CT-II) Dept, dated: 03.11.2017, the following procedure and safeguards are prescribed - ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....oice and send a copy of the endorsed tax invoice to - (a) the registered supplier; (b) the jurisdictional Assistant Commissioner (State Tax) in charge of such registered supplier; and (c) Its jurisdictional Assistant Commissioner (State Tax). (iv) The endorsed tax invoice will be considered as proof of deemed export supplies by the registered person to EOU/EHTP/....