The supplies of goods by a registered person to EOUs etc. would
be treated as deemed exports under Section 147 of the CGST Act, 2017 (hereinafter referred
to as ‘the Act’) and refund of tax paid on such supplies can be claimed either by the
recipient or supplier of such supplies. Accordingly, Notification No. 48/2017-Central Tax
dated 18.10.2017 has been issued to treat such supplies to EOU / EHTP / STP / BTP units as
deemed exports. Further, rule 89 of the CGST Rules, 2017 (hereinafter referred to as ‘the
Rules’) has been amended vide Notification No. 47/2017- Central Tax dated 18.10.2017 to
allow either the recipient or supplier of such supplies to claim refund of tax paid thereon.
2. For supplies to EOU / EHTP / STP / BTP units in terms of Notification No. 48/2017-
Central Tax dated 18.10.2017, the following procedure and safeguards are prescribed –
(i) The recipient EOU / EHTP / STP / BTP unit shall give prior intimation in a prescribed
proforma in “Form–A” (appended herewith) bearing a running serial number containing the
goods to be procured, as pre-approved by the Development Commissioner and the details of
the supplier before such deemed export supplies are made. The said intimation shall be
given to –
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(ii) The registered supplier thereafter will supply goods under tax invoice to the recipient
EOU / EHTP / STP / BTP unit.
(iii) On receipt of such supplies, the EOU / EHTP / STP / BTP unit shall endorse the tax
invoice and send a copy of the endorsed tax invoice to –
(a) the registered supplier;
(b) the jurisdictional GST officer in charge of such registered supplier; and
(c) its jurisdictional GST officer.
(iv) The endorsed tax invoice will be considered as proof of deemed export supplies by
the registered person to EOU / EHTP / STP / BTP unit.
(v) The recipient EOU / EHTP / STP / BTP unit shall maintain records of such deemed
export supplies in digital form, based upon data elements contained in “Form-B” (appended
herewith). The software for maintenance of digital records shall incorporate the feature of
audit trail. While the data elements contained in the Form-B are mandatory, the recipient
units will be free to add or continue with any additional data fields, as per their commercial
requirements. All recipient units are required to enter data accurately and immediately upon
the goods being received in, utilized by or removed from the said unit. The digital records
should be kept updated, accurate, complete and available at the said unit at all times for
verification by the proper officer, whenever required. A digital copy of Form – B containing
transactions for the month, shall be provided to the jurisdictional GST officer, each month
(by the 10th of month) in a CD or Pen drive, as convenient to the said unit.
3. The above procedure and safeguards are in addition to the terms and conditions to be
adhered to by a EOU / EHTP / STP / BTP unit in terms of the Foreign Trade Policy, 2015-
20 and the duty exemption notification being availed by such unit.
http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-14-gst.pdf