Is EOU required to pay IGST on imports?


Is IGST attracted on supplies by EOUs?


Is EOU required to pay IGST on importsThis post explains about IGST attraction on supplies by EOUs.


IGST by EOU on imports.


 Export Oriented Units (EOUs) constitute a very important sector in the country’s Export Production scenario. They have become dominant players in our export strategy, and their share in the Country’s export performance is about 10%.


Goods and service tax regime in India plays a pivotal role to change Indian economy. How does exports and imports influenced when implementing GST in India? How does EOU function in GST regime? Is IGST payable on supplies effected by EOUs? How are duties treated on imports by Export Oriented Units?

According to GST Law, the EOUs will continue to get exemption from payment of the basic Customs Duty, however they will have to pay IGST on imports.


On the IGST paid on import of inputs, ITC would be available which can be utilized for payment of GST payable on the goods cleared in the DTA. Refund of the unutilized ITC can also be claimed under Section 54(3) of CGST Act.



The above information is about IGST payment by EOU under GST regime. If you

would like to add more information about procedural changes in EOU after GST

implementation, share below your thoughts below:



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Is IGST paid on imports by EOU is refundable?

Is Basic Duty payable by EOU after GST implementation?

Is EOU required to pay IGST on imports?

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