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Entitlement
for supplies
from the Domestic Tariff Area (DTA) to zone
enterprises
Supplies from the DTA to SEZ
units will be regarded as 'exports' and, domestic supplies, will
be eligible for the following entitlements:-
(i) Advance license for
intermediate supply.
(ii) Benefit of DEPB in lieu of drawback on supplies made to SEZ
unit or SEZ developer.
(iii) Discharge of export performance (EP), if any, on the
supplier.
(iv) Supply of goods from DTA to SEZ will be eligible for IT
exemption under IT Act.
- 80HHC of IT
Act.
- Rules
under IT Act
(v) Exemption
of Central Sales Tax
(vi) Exemption of Central Excise Duty
For
further details, please refer to :
(a) Chapter 7 of Export Import policy
(b) Appendix 14-II of Handbook of Procedures-(Vol.)
(c) Notification No. 10(RE-2003) 2002-2007 dated May 22, 2003
(d) Public Notice No. 11/2002-2007 Dated May 30, 2003
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