Circular 14/14/2017 - Central Tax
Date: November 6, 2017
File No: F. No. 349/21/2016 GST
Subject
Procedure regarding procurement of supplies of goods from DTA by (EOU)/EHTP Unit /STP Unit/BTP Unit
Content
In accordance with the decisions taken by the GST Council in its 22nd meeting held on 06.10.2017 at New Delhi to resolve certain difficulties being faced by exporters post- GST, it has been decided that 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 suc…