Project topic on

Various Export incentive for SME

Group member’s name
Amit Dubey
Yashwant .S. Jethwani
 Exports of SME
Products that are exported by SMEs in India and in
which small-scale industries (SSI) generally are non
traditional products.

study by the Exim Bank reveals that both traditional

and non-traditional goods constitute exports of
medium-sized enterprises

Potential export destinations for products of SMEs are

the USA, EU and Japan
 Organizations dealing with SMEs
Small Industries Development Bank of India
State Financial Corporations
state Industrial Development Corporations
The National Small Industries Corporation
 Government assistance
To increase exports of SMEs, the government
provides various incentives and facilities
The Export Credit Guarantee Corporation of India
(ECGCI) provides special incentives to small
exporters..
 Export incentives to SME
Import replenishment license
Import of Canalised items against REP license
Cash assistance
Duty Drawback and Excise Rebate
Duty exemption Scheme
Exemption from Excise Duty
Tax Incentives for Exports
 Incentives under Income Tax Act
Concession To Newly Established 100% EOU
Concession To Industrial units in Free Trade Zone
Section 80 HHB – 50% Profits and Resident Indian
Company
Section 80 HHD – Provides for deduction ( Earnings)
Section 80HHC - Provides for deduction ( Export
turnover)
Section 80 HEE – Provides for deduction ( computer
software)

Section 35 B - Provides for deduction ( Expenditure

incurred by domestic companies and non-corporate
taxpayer.

Incentives under sales tax laws - Section 5 of central

sales tax ( Registered claim and exports out of territory)
Thank u