Is GST applicable on Inter Unit Transfer from one EOU to another?


Reversal of BCD exemption availed under Inter Unit Transfer


Is GST applicable on Inter Unit Transfer from one EOU to anotherThis post explains about Inter Unit Transfer from one EOU to another.


Is GST applicable on Inter Unit Transfer from one EOU to another EOU? How to treat BCD availed at the time of import when IUT does?

Supply of goods from one EOU to another EOU (inter-unit transfer) will require payment of applicable GST. The BCD exemption availed on inputs by the supplier EOU, utilized in such transferred goods would have to be reversed by the recipient EOU at the time clearance of such goods in DTA. Same provisions apply on sending of Goods for Job work.



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