Saturday, 9 February 2019

Deemed Exports in GST

• Supplies made to Export Oriented Unit (EOU) / Software Technology Park (STP) /Electronic Hardware Technology Park (EHTP) /Bio –Technology Park (BTP).
• Supplies made against Advance Authorization/ Duty Free Import Authorization (DFIA).
• Supply of goods made to mega power projects against International Competitive Bidding.
• Supplies made to United Nation Agencies.
• Supply of goods made to nuclear projects through competitive bidding.
• Supply of marine freight containers.
• Supplies against Export Promotion Capital Goods (EPCG) authorization.
• Supplies to projects against international competitive bidding.
• Supplies to projects with zero customs duty.

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