Supplies to or from EOU not exempted from GST

By | July 19, 2017
(Last Updated On: July 19, 2017)

Question : Whether supplies to or from EOU will be exempted from GST?

Answer: No.

• Under the GST Law, IGST or CGST plus SGST will be payable by the suppliers who make supplies to the EOU.

The EOU will be eligible to take Input Tax Credit of the said GST paid by its suppliers.

• The supplies from EOU will not be exempted from GST, except in the case of zero rated supplies defined under section 16 of the IGST Act, i.e. supplies made by EOU in the form of physical export or supplies to a SEZ Unit or SEZ Developer for authorized operations.

GST on Export : FAQ’s

GST on Textile : FAQ’s

GST on MSME : FAQ’s

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About CA Satbir Singh

Chartered Accountant having 12+ years of Experience in Taxation , Finance and GST related matters and can be reached at Email : Taxheal@gmail.com

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