Question20:
In case of Local Supply Under EPCG whether GST will applicable or not? If GST applicable how we will get refund.
Please advice
 

Answer:
The supply of goods against advance authorisation ,EPCG and to EOU is covered under deemed export under section !47 CGST Act
Notification no 48/17 read with notification no 49 /17 of central tax provide refund of tax Since the supply to EPCG holder is not zero rated supply so GST will apply but refund of the same can be claimed under notification 48/17 
In earlier Excise law also the EPCG was subjected to excise but refund of the same was available as refund of terminal excise duty from the DGFT. (REPLY dt. 2/2/2018)