Sales Against EPCG Authorisation or EOU, Goods and Services Tax - GST

[Manish Sulakshane]

Can we removed the goods without charging GST?

If no, than what is the producer of Refund the GST.

Please guide.

Posts / Replies

[Ramaswamy S]

GST is payable and the refund can be claimed either by the supplier or the recipient. For the procedure, please refer to Notifications 47-49/ 2017 Central Tax read with Circular No 14/14/2017.

Regards

S.Ramaswamy

[CS SANJAY MALHOTRA]

Mr. Manish,

Your question lacks clarity? Are you an EOU unit making sales to DTA and whether supplies are against EPCG Authorisation given by your Buyer?

If an EOU, whether you are using any Imported Inputs against the supplies in DTA against EPCG?

Supplies against EPCG Authorisation as per DGFT makes person eligible for TED (Terminal Excise Duty Refund), hence, please clarify your exact query to revert accordingly.

[Manish Sulakshane]

Supplies or sales against EPCG Authorisation as per DGFT makes person eligible for TED (Terminal Excise Duty Refund) hence, please clarify that shall we charge the IGST or Not?

[CS SANJAY MALHOTRA]

Yes, you have to charge CGST/SGST or IGST as applicable.