Answer

1. F

   Facts

   Supplies to EOUs or against advance authorisation are deemed exports under Sec 147, not physical exports. There is no shipping bill refund. The recipient or supplier claims refund through RFD-01.

2. P

   Provisions and law

   • Sec 147, CGST Act 2017Notified supplies of goods are deemed exports
   • Rule 89, CGST Rules 2017Refund application in RFD-01 for deemed exports
3. A

   Analysis

   You charge GST on the invoice, and either the EOU claims refund, or you claim it with the EOU's undertaking that it will not claim ITC. Documents from the recipient are needed.

4. C

   Conclusion

   1. 1Confirm the supply is a notified deemed export.
   2. 2Charge GST on the invoice.
   3. 3Agree who claims the refund.
   4. 4File RFD-01 with documents.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.