Sunday, December 07, 2025 | 08:42 AM ISTहिंदी में पढें
Business Standard
Notification Icon
userprofile IconSearch

'Goods imported or locally procured by EOUs are not exempt from GST'

Presently, there is no exemption of GST on goods imported or procured from local sources by EOUs

Illustration: Ajay Mohanty
premium

Illustration: Ajay Mohanty

T N C Rajagopalan
We have an EOU. We import capital goods and raw materials duty-free against procurement certificates issued by our excise authorities, and get some machines and inputs from domestic manufacturers without excise duty payment against CT-3. Can we continue to do so under the GST regime? 
 
Right now, there is no exemption of GST on goods imported or procured from local sources by EOUs. However, I expect the position to be clear once the Foreign Trade Policy is announced and related exemption notifications are issued by the Revenue Department. 

We are importers and suppliers of raw materials to various manufacturers. We pay