Find
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.
GST
Deemed exports do not use the shipping bill route
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Provisions
Sec 147, CGST Act 2017; Rule 89, CGST Rules 2017
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.
Close
- Confirm the supply is a notified deemed export.
- Charge GST on the invoice.
- Agree who claims the refund.
- File RFD-01 with documents.
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