Whether supplies to or from EOU will be exempted from GST?

• 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.
• 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.