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TMI BlogTax to be charged on deemed export supplies within same stateX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear expert We have deemed export customers in state and out of states. Please share related section\text in act \ rules \ Notification regarding charging of IGST or CGST+SGST in case of supplies within same state. - Reply By Ganeshan Kalyani - The Reply = Refer Notification 40/2012-central tax (rate) in this regard. - Reply By Ganeshan Kalyani - The Reply = Sorry, notification 40/2017-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (Rate). - Reply By Yatin Bhopi - The Reply = Dear Sir If I am not mistaken this exemption notification is for suppling goods to merchant exporter and not for deemed export such as EOU's under Advance authorisation scheme - Reply By Rajagopalan Ranganathan - The Reply = Sir, Section 16 (1) of IGST Act states that zero rated supply means any of the following supplies of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds or services or both, namely: (a) export of goods or services or both; or (b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit. Therefore supplies made to EOU units are not zero rated supply and they are liable to gst at normal rate. Therefore if the supply is made to EOU units within the same state CGST and SGST are payable. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply is made to EOU unit in another State you have to pay IGST. - Reply By Yatin Bhopi - The Reply = Dear Sir, I am fully agreed with you. But this confustion arosed when I tried to upload invoice on GST portal. When I select invoice type as a deemed export for supply made to EOU within same state, its automatilcy select supply type as a inter state and not allow to charge CGST SGST on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly IGST allow to be charge. - Reply By Ganeshan Kalyani - The Reply = Invoice type need to be selected in accordance with the supply within State as a regular outward supplies . - Reply By Ramaswamy S - The Reply = the notification defining the supplies as deemed export and revising the table 6A of the return issued only in Oct. We have to wait for the changes in the GST Portal. Regards S.R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amaswamy - Reply By Vishal Dev - The Reply = Dear Yatin, Deemed exports (Supply of goods to a Special Economic Zone developer or Special Economic Zone unit) even in case of supplies within the same state is treated as Inter-State supplies and IGST is to be charged, not CGST + SGST. Kindly refer Section 8(1)(i) of the IGST Act . In case you are making supplies against a bond or an LUT then ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... you can make the supply as Zero rated, without charging any GST (Refer Section 16(3) (a) and (b) of the IGST Act ). Hope the above helps. - Reply By Yatin Bhopi - The Reply = There is no any doubt about SEZ supplies. Query is related to deemed export (supplies to EOU against Advance Authorisation) within same state. - Reply By Vishal Dev - The Reply = Seems I had misunderstood your q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion. I do not believe supplies to EOUs are treated as deemed exports. Deemed exports seem to only be related to SEZs. You have to deal with EOUs as if dealing with a domestic company and pay GST accordingly. Please refer http://dgftcom.nic.in/exim/2000/DGFT-GST-FAQ.pdf and links embedded within for further clarifications. Maybe it would help. - Tax to be charged on deemed export supplies with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in same state - Query Started By: - Yatin Bhopi Dated:- 7-11-2017 Goods and Services Tax - GST - Got 10 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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