<div>
<ul>
	<li>
	<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">No.</span></span></p>
	</li>
	<li>
	<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">Under the GST Law, IGST or CGST plus SGST will be payable by the suppliers who make supplies to the EOU. The EOU will be eligible to take Input Tax Credit of the said GST paid by its suppliers.</span></span></p>
	</li>
</ul>
</div>

<p style="text-align:justify">&nbsp;</p>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:#474747">The supplies from EOU will not be exempted from GST, except in the case of zero rated supplies defined under section 16 of the IGST Act, i.e. supplies made by EOU in the form of physical export or supplies to a SEZ Unit or SEZ Developer for authorized operations.</span></span></p>