Transcription of GST UPDATE FOR EOU/STP/EHTP/BTP UNITS
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GST UPDATE FOR EOU/STP/EHTP/BTP UNITS
TAX BULLETIN NOVEMBER, 2017 VOLUME - 4 - THE INSTITUTE OF COST ACCOUNTANTS OF INDIA 7 GST UPDATE FOR EOU/STP/EHTP/BTP UNITS CMA ASHOK B NAWAL Council Member hen GST was implemented 1st July 2017 , EOU, STP, EHTP, BTP UNITS , were at par with normal Domestic Unit as far as GST is concerned. However, Notification Number. 59/ 2017 Cus. dtd 13th June 2017 was amended for exempting Basic Customs Duty (BCD) on imports by EOU and amending notification No. 52/2003 Cus. dtd/ as amended and Basic Custom Duty saved on imports of raw material was required to pay on DTA Sale. Thereafter, EOU, STP, EHTP, BTP UNITS were adversely affected and they were facing lot of liquidity crunch due to high requirement of working capital. The difficulties faced by EOU, STP, EHTP, BTP UNITS were considered by GST Council in their meeting dtd.
TAX BULLETIN NOVEMBER, 2017 VOLUME - 4 - THE INSTITUTE OF COST ACCOUNTANTS OF INDIA 8 Sr. No. Particulars Update Notification No / Circular No / …
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