What tax benefits will be available to EOU scheme in GST regime?

The duty free imports under GST regime will be
restricted to Basic Customs Duty. Exemption from the additional
duties of Customs, if any, under section 3(1), 3(3)
and 3(5) of the Customs Tariff Act, 1975 and exemption from
Central Excise duty will be available for goods specified under
the fourth Schedule to the Central Excise Act. IGST or
CGST plus SGST will be payable by the suppliers who make
supplies to the EOU. The EOU will be eligible, like any other
registered person, to take Input Tax Credit of the said GST
paid by its suppliers.