MSCPL Profile Final

SPECIAL ECONOMIC ZONE
Moon SEZ Consultants Pvt. Ltd.

Presentation on
SPECIAL ECONOMIC ZONE
Moon SEZ Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644
3
SEZ – Origin
 A specifically delineated duty free enclave deemed to be a foreign territory for purposes of trade
operations, duties and tariffs
 Introduced to encourage investment, bringing about increase in employment opportunities, technical
knowledge and future tax revenues in return for significant tax concessions offered during start up.
Successful SEZ regime
Fiscal incentives Regulatory freedom Supportive infrastructure
• Tax concessions and holidays to • Single window clearance • Developer granted approval for set up
developers and units mechanism of SEZ responsible for creation of
• Exemption from central and state business and social infrastructure
• Both foreign and domestic
Government duties & levies investment up to 100% • Detailed definition of “infrastructure
(customs, stamp duty, sales tax, permitted, without any facilities” prescribed in Rules &
etc) regulatoryLeading
approvals
to Regulations
• Increased investment; both domestic and foreign

• Increased exports
• Large scale developments
• Low cost manufacturing hubs
• Employment generator for skilled and unskilled workforce
4
SEZ – Fiscal incentives – Indirect taxes
– Exemption from duty of Custom/excise under Central Govt Act, on Import/
domestic procurement to carry authorized operations as approved by BOA
– SEZ Units are free to import/domestic procurement from the import/domestic
sources without paying any duty on capital goods, raw materials, consumables,
spare, packing materials, office equipment, DG sets, etc. for implementation of their
project in the zone without any license or specific approval. Good which are
imported duty free could be utilized over the approval period of 5 years.
– Drawback and such other benefits on goods brought.
– Exemption from service tax on taxable services provided to a developer or unit for
authorized operations.
– Exemption from levy of CST on goods procured outside the state for authorized
operations.
– No Central excise Registration is required for SEZ Developer and Units
– SEZ Units are free from the periodic examination by Customs of export and import
cargo.
– SEZ is declared as Port/ICD as per Custom Act.
SEZ Developer– Fiscal incentives – Direct Taxes
Tax holiday for SEZ developers- A new section 80-IAB has been introduced in the IT Act
vide SEZ Act, 2005 whereby a deduction of 100 percent of profits derived from the business
of developing SEZ (notified on or after April 1, 2005) would be available to developer of
SEZ for any 10 consecutive years out of 15 years beginning from the year in which SEZ has
been notified.
Exemption from Dividend Distribution Tax ("DDT")- No DDT would be payable by a

developer of SEZ on dividend declared, distributed or paid on or after April 1, 2005 out of
current income.
Exemption from MAT- Any income earned on or after April 1, 2005 by a SEZ developer
would be exempt from MAT under section 115JB of the Act.
from Domestic Tariff Area (DTA) to SEZ.
Tax holiday for SEZ Co Developer who work for development of infrastructure along with
SEZ Developer under section 80-IAB which is not available to the contractors working in
SEZ
7
SEZ Unit– Fiscal incentives – Direct Taxes
Tax exemption for SEZ units engaged in manufacture or providing services- A new section
10AA has been introduced in the IT Act by SEZ Act, 2005 which provides that the units in
SEZ which start manufacturing or producing articles/ things or which start providing
services on or after April 1, 2005 will be eligible for a deduction of 100 percent of export
profits for the first five years from the year in which such manufacture/ provision of services
commences and 50 percent of the export profits for the next five years. Further, for the next
five years a deduction shall be allowed of upto 50 percent of the profit as is debited to the
profit and loss account and credited to the Special Economic Zone Reinvestment Reserve
Account (subject to conditions).
Tax exemption for Offshore Banking units in SEZ- A deduction in respect of certain incomes
would be allowed under the new section 80LA, to scheduled banks or foreign banks having
an Offshore Banking unit in SEZ or to a unit of IFSC. Interest received by non-residents and
not ordinary residents on deposits made with an Offshore Banking Unit on or after April 1,
2005 shall be exempt from tax.
Exemption from Minimum Alternate Tax ("MAT")- Income arising or accruing on or after
April 1, 2005 from any business carried on, or services rendered by SEZ unit would be
exempt from MAT under section 115JB.
8
SEZ – Procedural Incentives
SEZ Units are free to import from the domestic sources without paying any duty on
capital goods, raw materials, consumables, spare, packing materials, office equipment,
DG sets, etc. for implementation of their project in the zone without any license or
specific approval. Good which are imported duty free could be utilized over the
approval period of 5 years in SEZ Unit and One year for SEZ Developers.
Sales to DTA (Domestic Tariff Area) by SEZ units is always regarded as import and is
subject to all normal import duties, including Countervailing Duty, SAD(where VAT is
not charged except FTWZ), etc.
SEZ Units are free from the periodic examination by Customs of export and import
cargo.
SEZ units may sub-contract a part of their production through units in

DTA/SEZ/EOU/EPZ with the permission of the customs authorities. Sub-contracting
may also be permitted for processing abroad with the permission of the board of
approval.
9
SEZ – Incentives – Banking
Banking / External Commercial Borrowings (ECBs)
ECBs by units up to US$ 500 million a year allowed without any maturity restrictions.
Freedom to bring in export proceeds without any time limit., Flexibility to keep 100% of
export proceeds in EEFC account and
Freedom to make overseas payment from such account., Exemption from interest rate
surcharge on import finance.
SEZ units allowed to write-off unrealized export bills., Exemption from interest rate
surcharge on import finance.
100% FDI is freely allowed in manufacturing sector in SEZ units under automatic route,
except arms and ammunition, explosive, atomic substance, narcotics and hazardous
chemicals, distillation and brewing of alcoholic drinks and cigarettes, cigars and
manufactured tobacco substitutes.
No cap of foreign investments for SSI reserved items
10
SEZ Unit– Incentives –Other Law
DTA sales can be undertaken subject to achievement of positive NFE. Net Foreign
Exchange (NFE) shall be calculated cumulatively for a period of 5 years from the
commencement of commercial production.
Enhanced limit of INR 2.4 crores per annum is allowed for managerial remuneration.
Agreement to opening of Regional office of Registrar of Companies in SEZ.
Exemption from requirement of domicile in India for 12 months prior to appointment as

Director.
Exemption from port restriction under Drugs & Cosmetics Rules.
IT SEZ unit Employee are allowed to work from Home
SEZ Unit Exempted from Public hearing in Environmental clearance
Flexible Labour Law
11
State Govt Exemption to SEZ Developers & SEZ Units :-
Any activity or transaction in the Zone, which is liable for entertainment duty under the Bombay
Entertainments Duty Act, 1923 and Luxury Tax under the Maharashtra Tax on Luxuries Act, 1987
shall not be liable to such tax The fiscal benefits shall be applicable for a period of 25 years from the
date of notification of the zone by the Government of India or such extended period as may be
decided by the State Government
With respect to each Special Economic Zone all such transactions between the Zones or within the
Zone or both, including the transactions of land acquisition for development of the Zone between the
developer or co-developer and land owners and land transactions between the developers or co-
developers and the units, carried out after declaration of the Zone by the Government of India, shall
be exempt from the following State taxes, cess and levies namely:
Purchase tax, Sales tax and Turnover tax, Specified sales (Lease tax) in respect of lease of goods
Stamp duty for the first transaction between the Developer or co-developer and the land-owner and
the first transaction between the Developer or co-developer and the Units, Registration fee for the first
transaction between the Developer or co-developer and the land-owner and the first transaction
between the Developer or co-developer and the Units, Land assessment tax Electricity duty and tax
(Only for sales to Units in processing area),Water pollution cess,Works Contract tax
Provide exemption from electricity duty or taxes on sale of self generated or purchased electric power
for use in processing area of an SEZ.Allow generation, transmission, distribution of power within a
SEZ subject to the provisions of the electricity act
12
About
Moon SEZ Consultants
14
Moon SEZ Consultants Private Limited
An ISO 9001:2000 Certified company
Specialized in Setting up New SEZ Units & closing

Down or De-bonding of Existing STPI/EOU Unit &
transferring existing SEZ Unit to its Subsidiary Units in
SEZ for full tax Benefits.
15
Moon SEZ Consultants Private Limited
 First SEZ Consulting Company having certification of ISO
9001:2000.
 First Dedicated SEZ Consultants appointed by the Developer in
Maharashtra for Operational Consultancy.
 First Dedicated SEZ Consultants appointed by the Multi Product
SEZ Developer in Maharashtra for Operational Consultancy.
 First Dedicated SEZ Consultants having dedicated SEZ Portal
www.sezindia.co.in.
 First Dedicated SEZ Consultants publishing a daily e-newsletter on
SEZ Matter.
 First Dedicated SEZ Consultants who offer diploma in SEZ
Management.
 First Dedicated SEZ Consultants who provide total Supply Chain
Project Management Consultancy.
17
Introduction – Moon SEZ
 Rich experience of 12 years in the field of SEZ, EOU’s and

STPI Units.
 Consulting exclusively on SEZs.
 “Total Business Solution” to SEZ Developers and SEZ

Units.
Moon SEZ Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644 18
We Provide
 Multi-disciplinary professional services for business needs

of SEZ Developers / units.
 Assistance in completion of regulatory aspects of SEZs.
 Compliances and Liasioning Services with Central and State
Government Departments, Development Commissioner
Office, Custom & Central Excise Departments.
 Preparation of Operating Manual for SEZ operations, Books
and Returns.
20
Our Vision
 Moon SEZ has determined to be world’s most prestigious consultancy
company on project development of Special Economic Zones.
 A horizontal & vertical integration and implementation of well planned
mission to achieve the target set by SEZ policies in India by assisting on
every aspect of development of Special Economic Zone in India.
 To create an inbuilt competitive environment among the Moon SEZ team
to provide Consultancy of International Standards with total accuracy.
 To make challenges to go beyond the mere recognition of Special
Economic Zones but total assistance for completing the development
within a specified time frame.
 To assist in conversion of India from agriculture economy to
manufacturer economy.
Our Mission
 Moon SEZ is in corporate world with young thought. Our Mission is to

create India an enclave of world manufacturer hub. We will promote
India similar to SEZ India and achieve target of greatest shore in world
trade.
 Creation of a strong infrastructure of knowledge super power and on line

availability of information on SEZ to support business and working
environment of SEZ corporation & citizen of India by creating an
integrated development which is self sufficient and initiate a steady flow
of new ideas technology and enhancing and creating a skilled work force
to support it.
23
Our Motto - Client Relationship Management
CLIENTS SERVICES
SATISFACTION
Our Services
26
For SEZ Developers
A SEZ Developers - Notification
A1 Carrying out feasibility study
A2 Assistance on Site connectivity
A3 Assistance on development of business plan
A4 Assistance on preparing tax efficient financial model
A5 Assistance in determining strategy for co-developers
A6 Assistance in preparing Project Report
A7 Preparation of complete application for Notification for developer / co – developer
A8 Filing same in the office of BOA, Delhi & State Government Department
A9 Liaison with State & Central Govt. Authority
A10 Reply to query raised by State & Central Govt. Dept.
A11 Preparation & Submission of Acceptance Letter to BOA
A12 Preparation of Checklist for Notification
A13 Arranging meeting for Site Visit of Officer of DC Office
A14 Approval of Authorized Operation
A15 Earmarking of Processing & Non Processing Area
A16 Appointment of Specified Officer
A17 Appointment of Authorized Officer
A18 Calculation of Bond Cum Legal Undertaking
For SEZ Units
B SEZ Unit - Approval
B1 Preparation of complete application
B2 Filing same in the office of Development Commissioner SEZ
Assisting in Interview to your representative for Approval

B3 Committee
Arranging Issuance of Letter of Permission from Development

B4 Commissioner, SEZ
29
SEZ Administrative Services
Cu SEZ Management consultancy Services
C1 Appointment of specified officers
C2 Declaration of storage & Examination area
C3 Entry, Exit and fencing permission
C4 Advices for evolving tax efficient structures
C5 Approval of Goods & Services for Authorized Operations
Review of contract/transaction for construction and procurement of
C6 goods
C7 Drafting various agreements
C8 Audit and due diligence of SEZ operations
C9 Structuring of operation and management for various charges
30
SEZ Operational Services
D SEZ operational consultancy Services
D1 Implementation of management decision with regard to SEZ structure.
D2 Co-ordination with vendor / purchase department and logistic department.
D3 Exemption certificate & compliances.
D4 Statutory registration.
D5 Subcontracting permission and challans.
D6 SEZ Entry/Exit & administration.
D7 Clearing & forwarding of duty free cargo.
D8 Excise free procurement.
D9 Customs duty free imports.
D10 Documentation of export and clearance to DTA including EOU/ EHTP for the SEZ units.
D11 Statutory register & Inventory.
D12 Export Incentive claim.
D13 Periodic reports to authorities.
D14 MIS reports.
SEZ Operational Services conti…
E Labour Management at SEZ
Arrangement of Daily Passes and Temporary Passes for

E1 Labourers' and Contractors’.
E2 Identity Cards for permanent Employees & consultants.
Maintenance of records of passes & ID Cards & other

E3 labour records.
SEZ Export/Import Formalities
F Customs duty free Import.
F1 Scrutiny of Documents like Invoice, PO, B/L.
Filing of Bill of Entry (B/E) for home consumption with Authorized

F2 Officer of Customs.
F3 Passing of B/E, Clearance of Material from Port of Landing.
F4 Inspection of Material by the Authorized Officer of Customs.
Endorsement of Re-warehousing on the B/E, Submission of B/E to Port

F5 of Clearance and Cancellation of Bond.
G Central Excise duty free Procurement
G1 Scrutiny of Documents like Invoice, PO, ARE-1.

Filing of documents along with ARE-1 to Authorized Officer of
G2 Customs.
G3 Inspection of Material by the Authorized Officer of the Customs.
G4 Endorsement of Re Warehousing on ARE-1.
G5 Submission of ARE-1 to the Vendor.

H Obtaining Exemption certificates
Arrangement of Permissions for availing Exemption from
H1 Payment of Octroi.
H2 Central Sales Tax.
H3 I-Form.
H4 VAT, certificate for getting VAT Refund.
H5 Electricity Duty Exemption.
H6 Stamp Duty etc.

I Availing Export incentives
Arrangement of Duty Drawback if disclaimer certificate is

I1 received from supplier
I2 DEPB credit against supply of Goods by DTA
I3 Advance License benefits for suppliers

Management Services
J Inventory & Records Management
J1 Maintenance of Registers and Records of Duty Paid

Duty free import from foreign country or from other SEZ, EOU,
J2 STP, EHTP
J3 Excise Exemption material against ARE-1
J4 Export Incentives on procurement
J5 Export Register
J6 Wastage Register
J7 Raw Material Register

Management Services
K Periodical Returns:
K1 Filing of Quarterly Returns by SEZ Developer
Six Monthly Material Utilization Certificate from

Chartered Engineers who has not given certificate of goods
K2 & services
K3 APR duly certified by C.A.

Management Services
L Vendor & Contractor training:
Assistance and Guidance to Vendors for the arrangement of

L1 contractor duty free Materials.
Procedure for Cancellation of UT1 Bond executed with Central

L2 Excise Department.
L3 How to prepare ARE-1 & get signed by excise dept.
L4 Maintenance of VAT Records & Bill.
L5 SEZ entry & Exit procedure.

Management Services
M Statutory Registrations
M1 Registration Under Shop & Establishment
M2 Registration with PF, ESIC, PT etc.
M3 Registration Under Sales Tax (Central & State )
M4 Registration Under Service Tax
M5 Registration Under Factories Act
M6 Registration of central Excise & Custom
M7 Registration with Pollution Control Board
M8 Arrangement of Digital Signature & Website development
M9 Registration with Export Promotion Council
M10 Arrangement / Amendment of IEC
Management Services
N MIS Reports
N1 Reports for various levels in relation to Duty Free Import.
N2 Duty free & duty paid import.
N3 Excise free duty paid Purchase.
Excisable incentive claimed by developer / Contractors / Unit

N4 holder.
Sectors Serviced
Sectors Serviced
Hospitality
Financial
Government
Services
Information
Ship Builders
Technology
Moon-SEZ
Jewellery Construction
Shipping &
Trading
Logistics
Food
Why Moon SEZ
Why Moon SEZ Consultants
 Ability to provide multi-disciplinary services with team of
Professionals under one roof.
 Diverse client base of Developers and SEZ/ EOU Units – clear
understanding of needs / requirements.
 Growth oriented advisory to Clients.
 Excellent office and Infrastructure facilities.
 Multi-disciplinary team of professionals.
 Ability to handle assignments of any complexity levels, which
require in-depth understanding of several industries.
Our Team
Our Team of Professionals
 Multi-disciplinary team of professionals

– Chartered Accountants’
– Company Secretaries’
– MBAs’
– Cost Accountants’
– IT Consultants’
– Ex-Bankers’
– Ex-custom & Excise Officers’
– Ex-State Government Officers’
– Web Analyst.
Our organizational Set up
DIRECTOR
LEGAL
ADVISORY
COMPLIANCE
EQUITY
MARKETING
FINANCE
STATE GOVT. BOA/ DELHI LIASION LIASION LIASION

LIASON LIASION DC OFFICE CUSTOM OFFICE EXCISE OFFICE
SEZ Consultancy Division
SEZ ACT & RULES

ADVISORY
LIASION
UNIT APPROVAL
WITH DC OFICE
CONSULTANCY
& CENTRAL EXCISE
Moon SEZ
SEZ DUTY
SEZ
BENEFIT/
MARKETING
LOGISTIC NEEDS
TO EXPORTER
Moon Group Competencies
 Our differentiation is derived from performance-based, industry-tailored solutions
delivered by our professionals
 As a result, Moon SEZ has developed a strong competitive presence in almost all of
its focused sectors
 Our client base includes industry leaders from high growth sectors such as IT,
Engineering, Real Estate, Gem and Jewellery, Chemical & Plastic, Financial
Services and many others
 Our growth continues to be driven by the knowledge and experience gained in

serving the new economy
 As a new economy consultants, we recognize the importance of rapid and accurate

transfer of knowledge & information and accurate data management
 Special website www.sezindia.co.in providing all latest information on SEZ.
Moon Group Credentials
Types of Industries served
• Gem & Jewellery

• SEZ Developers • Brass Industries
• SEZ Infrastructure Advisors • Pharmaceuticals
• SEZ Units • Textiles & Embroidery

• Fashion Accessories
• STP Units
• Chemicals
• EHTP Units
• Information Technology
• EOU Units
• BPO
• FTWZ
• Steels
• Medical Transcription
Our Credential – SEZ Developers
MIDC Lavasa Redi Port
MADC Patel
E-complex
62
Our Credential – SEZ Developers
Arshiya
Gujarat Akruti Citi Gold International Ltd.
Gujarat Hira Bourse Sunil Mantri

Modern
Our Credential – SEZ Developers conti…
Khed Economic Megh Mayur Builders &

Infrastructure Pvt. Ltd. Organisaers Hiranandani
Maharaja
Multi trade Ltd
TCS Kumar Builders
Our Credential – SEZ Developers conti…
B. Raheja Veritas
Builders Pvt. Dhanshree
Infrastructure
Ltd. Pvt. Ltd.
Developers
Ajanta
Projects
(India) Ltd.
Our Credential – SEZ Units
Hexaware Technologies E-clerx Karmic Labs
CRISIL LTD Mind Crest Pipavav Shipyard
Tal Manufacturing
Solution Ltd GE INDIA GROUP Surana Telecom
66
Our Credential – SEZ Units cont…
Glenmark
GRIFFIN TRAVELS Generics Ltd
Repro India GROUP
Veritas Infosystems Verisoft Info system Helvoet Pharma
Our Credential – SEZ Units cont…
Websym
Technologies Pvt. Ltd. Ubix Inc. C. Mahendra & Co
Hiraco Jewellery (I) Pvt .

Metal Link Alloys Ltd L&T Infotech Ltd.
68
Our Credential – SEZ Units conti…
Ideal jewels India

Regal Group Pvt. Ltd.
Pvt. Ltd.
Praxis Technologies
Dinurje Jewellery Divine Jewellery R.T. Star Jewellery
Pvt. Ltd. Pvt. Ltd. Pvt. Ltd.
Our Credential – STPI Units
Polaris software VAV LIFE SCIENCE

Labs Ltd. Digitizing Mart
Pvt. Ltd.
WORLD ENGINEERING
Hazel Mercantile Ltd CMC LTD
SERVICES PVT. LTD.
Our Credential – STPI Units cont...
Pantaloon retail PRAUM TECHNOLOGY PARADYNE INFOTECH

tech. Ltd PVT. LTD PVT. LTD
Syspro infotech Fabtech Project

Pvt. Ltd Engineers Ltd.
Our Credential – STPI Units cont...
Vakrangee Software Ltd.
72
Our Credential – STPI Units cont…
 ION AMERICA EXHANGE PVT. LTD.
 PRAVIJ SOLUTIONS PVT. LTD.
 Sagar EXIM Enterprises Pvt. Ltd.
 Adam & Eve
 Veritas Software.
 Servtech systems India Pvt. Ltd.
 Alpha Technologies.
Our Credential – EHTP Units
AVER SOFTWARE MICRO SWITCH

TECHNOLOGY LTD SOLUTION PVT. LTD
Our Credential – EOU Units
Apple International C. Mahendra & Co Sanghvi Exports

Eng. works Pvt. Ltd
Amrit Impex
Mangal Exports Indo – Euro exports
Jewellery
Credential – EOU Units conti…
Taiyo Lucid Pvt. Ltd Print House India

Mother Diary Pvt. Ltd
Tiger Jewellery
Ash Jewelry
Pvt. Ltd.
Pipavav
Our Credential – EOU Units conti…
 Goldiam Jewels Pvt. Ltd.  Classic Diamond Ltd.
 Daneli Jewellery Pvt. Ltd.  Bil Powers Ltd.
 J. B. Enterprises Pvt. Ltd.  Glossy Diamond Pvt. Ltd.
 Creative Garments Pvt. Ltd.  Omega Colors Pvt. Ltd.
 Gem Star co.  Dia gold Designs Ltd.
 Venus Jewels  J. B. Diamond Pvt. Ltd.
 Kama Jewellery India Ltd.  I. P. Patel & Co.
 Sajani Manufacturing Pvt. Ltd.  Pawasia Exports Pvt. Ltd.
 Janam Diamond Pvt. Ltd.  Dabaria Brothers Pvt. Ltd.
 R. Vipul & Co.  D. Nitin & Co Pvt. Ltd.
 Rke Exports Pvt. Ltd.  Nutech Colours Pvt. Ltd.
 Kalp Diamond Pvt. Ltd.  Volat Textiles Ind. Ltd.
 Gala Impex Pvt. Ltd.  S. Vinod Kumar & Co
 Pankaj Diamond And Many more…
Our Credential – IT Units
M/s. Rajeev Singh

and Ruby Singh
HAFELE
United Business Media
Fabtech Project
CRISIL LTD
Engineers Ltd.
78
Our Credential – SEZ Advisory
Ernst & Young IL&FS
79
Our Offices
Surat
413, Golden Point,
Pune Falasawadi, Ring Road,
Surat – 395 002.
K-701/702, Ruby Park, Mayur - 09029658593
Park Street, Wakad, E-Mail: surat@sezindia.co.in
Pune -57
Vikas – 020-66125416/020-66307880/ Delhi
E-421,Greater Kailash Part II,
09503596896 New Delhi -110048.
E-Mail: pune@sezindia.co.in Mr. Robin Shandiliya - 09370315852
E-Mail: delhi@sezindia.co.in
Mumbai
2/D2,Ground Floor, D Wing, Nagpur
Green Fields, Opp. Fantasy Land, Ganesh Villa, First Floor, Khamla Cowk,
Nagpur – 440015
J.V.Link Road, Andheri (East).
Gunjan Nanda - 9323905659
Mumbai – 400 093. E-Mail: gunjan@sezindia.co.in
Tel: +91-22-2830 2792
Fax: +91-22-2823 1882 Kolkatta
21, Hemant Basu Sarani,
E-Mail: iratan@sezindia.co.in
3° floor, Room No.317,
Ahemadabad Kolkatta – 700 001
Tel: 033 – 3028-2500/2501
42, City Centre, C G Road, Navrangpura, Mr. P.D. Rungta - 09723430573
Ahmedabad – 380009 E-Mail: kolkatta@sezindia.co.in
Hanif Chuhan – +91 9099175675
Opening offices shortly at
E-Mail: ahemdabad@sezindia.co.in
Bangalore, Hyderabad, Chennai, Kochi
Thank You
Prepared by:-
C.A. Ratan Moondra – 09322825240 / 09322251644

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SPECIAL ECONOMIC ZONE

Moon SEZ Consultants Pvt. Ltd.

Fiscal incentives Regulatory freedom Supportive infrastructure

• Increased investment; both domestic and foreign

Exemption from Dividend Distribution Tax ("DDT")- No DDT would be payable by a

SEZ units may sub-contract a part of their production through units in

No cap of foreign investments for SSI reserved items

Agreement to opening of Regional office of Registrar of Companies in SEZ.

Exemption from requirement of domicile in India for 12 months prior to appointment as

Exemption from port restriction under Drugs & Cosmetics Rules.

IT SEZ unit Employee are allowed to work from Home

SEZ Unit Exempted from Public hearing in Environmental clearance

Flexible Labour Law

Specialized in Setting up New SEZ Units & closing

 Rich experience of 12 years in the field of SEZ, EOU’s and

 Consulting exclusively on SEZs.

 “Total Business Solution” to SEZ Developers and SEZ

 Multi-disciplinary professional services for business needs

 Moon SEZ is in corporate world with young thought. Our Mission is to

 Creation of a strong infrastructure of knowledge super power and on line

B SEZ Unit - Approval

B1 Preparation of complete application

B2 Filing same in the office of Development Commissioner SEZ

Assisting in Interview to your representative for Approval

Arranging Issuance of Letter of Permission from Development

E Labour Management at SEZ

Arrangement of Daily Passes and Temporary Passes for

E2 Identity Cards for permanent Employees & consultants.

Maintenance of records of passes & ID Cards & other

F Customs duty free Import.

F1 Scrutiny of Documents like Invoice, PO, B/L.

Filing of Bill of Entry (B/E) for home consumption with Authorized

F3 Passing of B/E, Clearance of Material from Port of Landing.

F4 Inspection of Material by the Authorized Officer of Customs.

Endorsement of Re-warehousing on the B/E, Submission of B/E to Port

G Central Excise duty free Procurement

G1 Scrutiny of Documents like Invoice, PO, ARE-1.

G3 Inspection of Material by the Authorized Officer of the Customs.

G4 Endorsement of Re Warehousing on ARE-1.

G5 Submission of ARE-1 to the Vendor.

H2 Central Sales Tax.

H4 VAT, certificate for getting VAT Refund.

H5 Electricity Duty Exemption.

H6 Stamp Duty etc.

I Availing Export incentives

Arrangement of Duty Drawback if disclaimer certificate is

I2 DEPB credit against supply of Goods by DTA

I3 Advance License benefits for suppliers

J1 Maintenance of Registers and Records of Duty Paid

J3 Excise Exemption material against ARE-1

J4 Export Incentives on procurement

J7 Raw Material Register

K1 Filing of Quarterly Returns by SEZ Developer

Six Monthly Material Utilization Certificate from

K3 APR duly certified by C.A.

L Vendor & Contractor training:

Assistance and Guidance to Vendors for the arrangement of

Procedure for Cancellation of UT1 Bond executed with Central

L3 How to prepare ARE-1 & get signed by excise dept.

L4 Maintenance of VAT Records & Bill.

L5 SEZ entry & Exit procedure.

N1 Reports for various levels in relation to Duty Free Import.

N2 Duty free & duty paid import.