Can we do Deemed Export Supply without GST ?

A Trader namely ABC Ltd  is supplying goods from his Godown to EOU (Export Oriented Unit). Supply to EOU being treated as ‘Deemed Export’, can ABC LTd clear the goods without payment of GST or ABC Ltd had to charge GST of which the EOU will claim refund?

Ans : You needs to Pay GST  and then Refund can be claimed as per Rule 89 of CGST Rules

Proviso Inserted in Rule 89 of CGST Rule 2017 [Application for refund of tax, interest, penalty, fees or any other amount ] by CGST 10th Amendment Rules  :-

“Provided also that in respect of supplies regarded as deemed exports, the application may be filed by, –

(a)the recipient of deemed export supplies; or

(b)the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;

Refer  Rule 89 of CGST Rules 2017  , Notification No. 47  Central Tax , Notification No 48 Central Tax and  Notification No 49 Central Tax Dated 18.10.2017:

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