Is GST payable on supplies to Export Oriented Units?


Export Oriented Units and GST


Is GST payable on supplies to Export Oriented UnitsThe below information discusses about supply to Export Oriented Units and payable GST


We supply input materials to export oriented units (EOUs). Is GST payable on such supplies to EOU? What is the GST refund mechanism, if I supply to EOUs?

According to GST Law, suppliers to EOU will pay normal GST as they would pay while supplying to a domestic unit. An EOU can take Input Tax Credit (ITC) of the GST paid while taking domestic supplies and same can be used for payment of GST on finished goods cleared in DTA.


GST Council has restricted the exemption from IGST to only specified category of importers, such as units in special economic zones (SEZs) and developers of these zones, the benefit has not been extended to EOUs.So, EOUs will henceforth will be liable to pay IGST on imports and can avail credit of IGST paid, which can be used by them for local supply of goods manufactured by them. Export Oriented Units will also be entitled for a refund of IGST in case of excess accumulation of credit due to export.


The above information clarifies about payment of GST against supply to export oriented units.



Share below your experience about supply of goods or services to EOUs and GST mechanism under it.

Re warehousing procedures under STP and EOU units.


Local procurement of goods by EOU under GST


Export obligation before GST after GST under EPCG scheme.


Utilization of Advance Authorization scheme before GST and after GST


chapter 7 of the Foreign Trade Policy


Drawback and TED on deemed exports under GST?


Conditions to sell in DTA under GST regime


Is GST payable on supplies to Export Oriented Units?


Is free import of capital goods allowed to EOU against Procurement certificate?


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?


Any operational change of SEZ scheme after GST


Should an EOU pay GST on imports?


What type of duties can be paid using MEIS or SEIS scrips now?


Can SEIS scrips be used to pay customs duty against import of GST items?



Click here to know GST rate payable for goods or service

Click here to know GST exemption list of goods and service

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods?

How to get Export Order?

GST Registration Guidelines

Service Tariff Code for GST


What is Provisional Assessment in Import formalities in India?

What is said to contain in Bill of Lading.
What is Manifest Hold by US customs on import
What is MET exam in US import customs clearance
What is legalization of documents by embassy?
What is LET EXPORT order in export trade?
What is Line number in IGM
What does ECGC do on default of payment of any overseas buyer?
Import of milk, cheese, curd, Kephir and other milk products


GST slab rate on Rubber Erasers

GST rate applicable on goods under HSN Chapter 82

GST scheduled rate on Aluminium wire


GST lived rate on Asphalt articles

GST imposed rate on Base metal Padlocks and locks


CA Ram: GST exemption is available to units in EOU/ STP/EHTP/ BTP subject to following certain conditions and procedure laid down in circular No. 14/14 /2017 - GST dated 6-12-2017

SMS: Dear Sir SEZ unit sales to 100% EOU units, As per Custome notification 52/2003 Custome duty and IGST Foregone, what is GST Law, IGST Exempted or not, IGST not Exempted Who will pay Liablity ( Tell Notification no ) SEZ unit sales to 100% EOU Units

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers