Deemed Exports

Deemed Exports: These are supplies made within India, and treated as exports for the purpose of certain benefits. Deemed exports include:

            –        Supply of goods to units in SEZ.

            –        Supplies made to 100% EOUs.

            –        Supplies made to EHTP/ STP.

            –        Supply of capital goods to license holders under EPCG Scheme.

            –        Supplies made to power, oil and gas projects.