No duty or tax payable by EOUs on re-export of goods imported free of duty
We are a 100 per cent EOU unit. We want to send rejected raw material/ capital goods to the supplier. What will be the duty/tax (BCD, ADD, CVD, GST, etc) impact on the said transaction? As per Para 6.15 (a) (iii) of FTP, in case an EOU/EHTP/STP/ BTP unit is unable to utilise goods and services, imported or procured from DTA, it may be exported. Also, as per condition no. 4(i) of the notification 5…