9.29

(a) An application for reimbursement of Central Sales Tax and grant of entitlements in terms of paragraph 9.13 of the Policy may be made to the Development Commissioner of the EPZ concerned. The procedure to be followed and the form of the application for reimbursement of Central Sales Tax (CST) is given in Appendix 43 of Handbook (Vol.1).

(b) The procedure for submission of application for grant of Replenishment License as contained in paragraphs 8.2 to 8.8 of this Handbook shall be applicable. However, the application shall be made to the Development Commissioner of the EOU/EPZ concerned. Such supplies to EOU/EPZ are not treated as deemed exports for the purpose of any of the deemed export benefits.