Sales Under Deemed Export

This discussion clarifies the Goods and Services Tax (GST) applicable to 'deemed exports'. When the supplier's location and the place of supply are in the same state, Central GST (CGST) and State GST (SGST) are applicable. If these locations differ, then Integrated GST (IGST) would typically apply. However, for deemed exports specifically, even if the supplier and place of supply are in the same state, CGST and SGST are generally leviable. While GST is payable, suppliers or recipients may be eligible for a refund.