We have a domestic tariff area (DTA) unit and an export-oriented unit (EoU) within the same state under the same goods and services tax identification number (GSTIN). We want to send the goods manufactured in the DTA unit to EoU for use as an input in the goods manufactured by the EoU. Can we get deemed export drawback benefits on such supplies?
Para 7.01(i) of the Foreign Trade Policy (FTP) says ‘deemed exports’ for this FTP refer to those transactions in which goods supplied do not leave the country, and payment for such supplies is received either in Indian rupees

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