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TMI BlogDeemed export whether only inter state transaction?X X X X Extracts X X X X X X X X Extracts X X X X ..... Deemed export whether only inter state transaction? X X X X Extracts X X X X X X X X Extracts X X X X ..... state supplies like export and SEZ? or CGST+SGST will be charged in case of intra-state supplies. 2. Further also confirm that there is no provision of suppling goods to EOU\advance authorisation scheme without payment of taxes and only refund can be claim either by supplier of recipient. Reply By SHIVKUMAR SHARMA: The Reply: 1. Yes 2..GST Law has specified 4 categories of transactions of good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s,As Deemed exports,Where such goods are supplied by a registered person to another specified person but the law does not say that such transactions would be automatically exempt from payment of GST,at appropriate rate.Till any such exemption notification is issued,these supplies would be chargeable to tax at appropriate rate under GST law. Reply By SHIVKUMAR SHARMA: The Reply: Please read my ea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rlier reply at Sl number (1) Yes -Inter state supply & IGST to be charged. Reply By Yatin Bhopi: The Reply: Thanks for replay For Sr. 1 I have checked the section 7 & 8 of IGST act but there is no any such mettion like SEZ /export/import. Will you please guide Reply By KASTURI SETHI: The Reply: I support the views of Sh.Shiv Kumar Sharma, an expert. Reply By Yatin Bhopi: The Reply: I am st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruggling to see the clear mentioning of type of supply as a inter state supply in case of deemed export. Will you please share relevent section\rules. Thanks Reply By Yatin Bhopi: The Reply: Dear experts We have deemed export customers in state and out of states. Please share related text in act \ rules \ Notification regarding charging of IGST or CGST+SGST in case of deemed export. Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ramaswamy S: The Reply: Intra state supplies to EOU attract CGST+SGST. Inter State supplies to EOU attract IGST. The recipient EOU can either avail ITC or claim refund of IGST or CGST+SGST. Alternatively, recipient EOU can give a declaration as per notification 47 & 48/2017 read with Circular 14/2017-GST dated 06.11.2017. Regards S.Ramaswamy Reply By Yatin Bhopi: The Reply: Thanks for repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing my query.
I have raised new query on below address on same issue. please check.
https://www.taxmanagementindia.com/web/View_discussions_detail.asp?ID=113011 X X X X Extracts X X X X X X X X Extracts X X X X
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