EPCES Queries - Log Book Draft - 18202106211624259284.06.2021

No.
of Queries
IDT DT & FEMA Responded within Days
14 1 Same day
24 1 1 day
13 2 2 days
15 0 3 days
80 4 More than 3 days
146 8
Log Book for Queries received from EPCES Members
Indirect Tax
S. No. Date of Query Member details Category Member

Region
1 17-Jun-21 Sai Priya SEZ/EOU South

Accountant
P: 080 22484996 M: +91 99000 63557
A: #1/18, 1/19, Bannerghatta Road, Near
MICO Back gate
Bangalore, India
2 15-Jun-21 Sashi Varma B.Sc: FCMA, SEZ South

Finance Manager,
XO Pack Private Limited,
Plot# 42,CSEZ Kakkanad,Cochin-37 Kerala
Web:www.xopack.com Ph: +91-484-
4033301, Mob:09645999594
3 15-Jun-21 KALYANI EOU South

RD, EPCES, MEPZ SEZ
4 15-Jun-21 Chandur Ramachandran EOU South

VMC Business Services
10/2, Jeenis Road, Saidapet
Chennai - 600 015; HP # 9840740766
5 15-Jun-21 Shree Ramkrishna Exports Pvt. Ltd. SEZ West

GSTIN : 24AARCS2442Q2ZP (SEZ unit)
151, Surat SEZ, Sachin, Surat-394230 India
6 11-Jun-21 Samir Gokhale SEZ West

Associate Principal – Facilities &
Administration
Larsen & Toubro Infotech Ltd.
1st Office Floor, Building No. 5&6,
Mindspace Business Park Pvt. Ltd., SEZ,
Thane Belapur Road, Airoli,
Navi Mumbai – 400 708.
Phone - +91 (22) 6168-4804 Mobile +91
9821221125
7 11-Jun-21 Shyamali Banerjee SEZ West
Regional Director - EPCES
SEEPZ-Special Economic Zone
Office no. 3, 3rd Floor,
Business Facilitation Centre,
SEEPZ-SEZ Andheri (East),
Mumbai-96
8 11-Jun-21 Narendra Adawadkar EOU West

Emcure Pharmaceuticals Limited,
Emcure House, T-184, M.I.D.C., Bhosari
Pune – 411 026
Cell No. : 9373314247
9 10-Jun-21 Eurocircuits India Private Limited SEZ West

Plot 11, 12 , 36 & 37, GIDC
Electronics Park SEZ
Kolavda Road,
Gandhinagar-382026
Gujarat, India
10 10-Jun-21 Aatish Goyal EOU North

Modern Orthodontics
11 5-Jun-21 Shyamali Banerjee EOU West

Mumbai-96
12 4-Jun-21 C K SRIKANTHA SEZ South

(Mob) 97409 00256
13 31-May-21 Sree Rajmohan SEZ South

Regional Director
Export Promotion Council for EOUs & SEZs
CSEZ - Cochin Region
14 27-May-21 Ch.S.S.Sekhar SEZ South
R.D-EPCES-VSEZ

Regional Director
16 25-May-21 Sustain Properties Private Limited SEZ South

K Raheja Corp,
Level 9, Block G, Plot No. C-30, Next to
Bank of Baroda, Bandra Kurla Complex,
Bandra (East), Mumbai 400 051.
17 24-May-21 Unit : Tara safe international pvt. Limited SEZ West

ahmedabad
Kandla special economic zone
Name : Dipak Mistry ( 9714857222)
Manager F & A
18 20-May-21 Rahul Kalburgi SEZ South

Aequs Special Economic Zone, 437/A,
Hattargi Village,
Hukkeri Taluk, Belgaum – 591 243
M: +91 99643 44062
19 17-May-21 CA.Ganesh Babu . V SEZ South

Manager - Finance & Accounts
+ 91 7674999874
Evertogen Life Sciences Ltd.
GV Chambers,7-2-C8 & C8/2,
Sanath Nagar Ind Estate,
Hyderabad-500 018
20 15-May-21 Anil Maurya | Assistant Manager - EOU North

Excise/Shipping |
Kadimi Tool Mfg. Co. Pvt. Ltd.
118, Phase-I, Udyog Vihar, Dundahera,
Gurugram-122016 (Haryana), India
Mob. +91-9540006719, Ph. +91-124-
2347205/06
Website: www.kadimitool.com
21 13-May-21 B B Purohit,Makevale Acrylics pvt ltd, Ta EOU West
savli, dist Vadodara(100%EOU)

Regional Director
23 11-May-21 Unit : Tara safe international pvt. Limited SEZ West

ahmedabad
Kandla special economic zone
Name : Dipak Mistry ( 9714857222)
Manager F & A
24 3-May-21 Ch.S.S.Sekhar SEZ South

R.D-EPCES-VSEZ
25 30-Apr-21 ADESH SEZ West

General Manager – Finance
Tata Consultancy Services Ltd
Corporate Office
Mumbai-21
Ph No. 7738511410
26 29-Apr-21 Satyajit Naik | Indirect Tax| SEZ/EOU West

Corporate Office: 9th Floor | Iscon
Elegance |Nr. Shapath-5 |Opp : Karnavati
Club
Prahladnagar Cross Road | S.G. Highway |
Ahmedabad – 380015 |Gujarat| India|
Cell +91 7572876554 | Landline +91- 079
- 68138904 |Ext : 8904
27 29-Apr-21 Email: satyajitn@amnealindia.com
Sree Rajmohan SEZ South
Regional Director
EPCES- Cochin
28 28-Apr-21 S. KALYANI SEZ South
RD, EPCES
MEPZ SEZ
29 28-Apr-21 Sashi Varma B.Sc: FCMA, SEZ South

Finance Manager,
4033301, Mob:09645999594
30 24-Apr-21 Rahul Kalburgi SEZ South
Aequs Private Limited

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
31 23-Apr-21 E: rahul.kalburgi@aequs.com
Rahul Kalburgi W: SEZ South
www.aequs.com
Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
Animesh Maity W: EOU East
www.aequs.com
For A.R. Stanchem Pvt. Ltd.
4, Chowringhee Lane,Diamond Chamber,
Block – II,6th Floor,Kolkata 700 016
Dial # +91 33 4016 6631 (D)
Fax # +91 33 4016 6640

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
Rahul Kalburgi W: SEZ South
www.aequs.com
Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
E: rahul.kalburgi@aequs.com W:
www.aequs.com
35 20-Apr-21 Fortune Agri Equipment PL SEZ West
Email - Info@sejalenterprises.com
Contact No - +9120 2427 4425
Cell - +91 9021180371

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
37 18-Apr-21 E: rahul.kalburgi@aequs.com W:
Aswathy SEZ South
www.aequs.com
Aswathy Raj | Accounts Associate |
Metadata Technologies |

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
Vinod Mishra W: EOU North
www.aequs.com
Sr.Manager –Indirect Taxes
MKU, 13, Gandhi Gram, G.T. Road, Kanpur
- 208 007, (UP), INDIA
Mob: (+91) 9005094952
40 9-Apr-21 Kishore SEZ South

Latentview Analytics Private Limited
41 8-Apr-21 Sunil Malhotra EOU North

Partner,
MALBROS MARBLES & GRANITES
INDUSTRIES (100% E.O.U.)
+919810014715
+919310014715
42 1-Apr-21 KIRAN KUMAR BYSANI SEZ South
Tax Manager
Micron Technology Operations India LLP
Mobile : +91 9742241160
https://www.micron.com/
Address: The Sky View 20, 7th Floor,
Sy. No. 83/1, Raidurg, Serilingampally
Mandal,
Ranga Reddy District, Hyderabad - 500081
43 30-Mar-21 Muniraj SEZ South

Societe Generale Global Solution Center
Pvt. Ltd.
7th Floor Voyager Building, ITPB,
Whitefield Road, Bangalore, India - 560
066
Cell: +91 99641 72878 | Email:
muniraju.bhakthavatsala@socgen.com |
44 26-Mar-21 www.socgensolutions.com
Rajneesh Anand SEZ West
CEO
Richter Themis Medicare (I) Pvt. Ltd.
Vapi – 396195
Cell No. 9825115530
45 24-Mar-21 CA Rakesh Jain EOU South

Partner
Balakrishna Consulting LLP
www.bclindia.in
46 23-Mar-21 Tausif Wasif Khan EOU West

Proprietor
All Pack Plastics
9820034262
47 19-Mar-21 Ch.S.S.Sekhar SEZ South

R.D-EPCES-VSEZ
48 18-Mar-21 Murugan Reddy SEZ South
F & A - SEZ
L&T
49 16-Mar-21 Shyamali Banerjee SEZ West

50 15-Mar-21 Saimit Sareen SEZ North

Financial Controller – India
T +91 124 4538174 | M +91882 647 6660
Level 8, Building No. 7 | Candor

TechSpace
Sector 48, Tikri, Gurgaon – 122018 |
Haryana, India
51 15-Mar-21 Y.CHIDANANDAIAH SEZ South
REGIONAL DIRECTOR
KARNATAKA REGION
52 13-Mar-21 Sree Rajmohan SEZ South

Regional Director
EPCES- Cochin
53 11-Mar-21 CA Senthil Kumar.N SEZ South

Manager Finance & Taxation
ZF Wind Power Coimbatore Pvt Ltd
BU-Wind/Industrial Technology
Registered Office & Works: Plot No.3,
Hi Tech Engineering and Services Sector
SEZ,
Karumathampatty and Kittampalayam
54 10-Mar-21 Village,
P Ganesan SEZ South
Head - Finance & Accounts & IT
Modular Fabrication Facility-Kattupalli

55 8-Mar-21 Shyamali Banerjee SEZ West

56 5-Mar-21 Sunil Saraf SEZ South

Director
For Khammam Granite Pvt Ltd.
57 3-Mar-21 Sree Rajmohan SEZ South

Regional Director
58 2-Mar-21 Sunil Saraf SEZ South

Director
For Khammam Granite Pvt Ltd.
59 1-Mar-21 Ravi Prakash Tummalapalli | Manager SEZ South

Sourcing (Customs)
DLF Cyber City Gachibowli| Hyderabad|

Telangana
60 25-Feb-21 Sashi Varma B.Sc: FCMA, SEZ South

Finance Manager,
61 23-Feb-21 Sree Rajmohan EOU South

Regional Director
62 23-Feb-21 B. Rajamani SEZ South
Touch2Success
63 22-Feb-21 Ananth Rangarajan SEZ South

Finance Controller.
Mainetti India Pvt Ltd.
64 19-Feb-21 Ch.S.S.Sekhar SEZ South

R.D-EPCES-VSEZ
65 18-Feb-21 Gopi Manickam SEZ South

MENTOR PRINTING AND LOGISTICS PVT.
LTD., COMMERCIAL
Mobile : 8939112267
Laneline No. : 044-67144231
66 16-Feb-21 Sanjay Sakpal and EPCES SEZ West

SEEPZ
67 15-Feb-21 Gopi Manickam SEZ South

MENTOR PRINTING AND LOGISTICS PVT.
LTD., COMMERCIAL
Mobile : 8939112267
Laneline No. : 044-67144231
68 15-Feb-21 Shyamali Banerjee EOU West
RD,EPCES,SEEPZ
69 9-Feb-21 Tausif Wasif Khan EOU West

Proprietor
All Pack Plastics
9820034262
70 8-Feb-21 Shyamali Banerjee SEZ West

Mumbai-96
Tel: 022-28291343
71 3-Feb-21 Mobile:
Uma Rani9821195764
Anne EOU South
Mobile- 09989112452
Aragen Life Sciences Pvt. Ltd.,
(Formerly Known an GVK Biosciences Pvt.
Ltd.
Hyderabad
72 28-Jan-21 S K Saraf SEZ East

ACKNIT INDUSTRIES LIMITED
73 28-Jan-21 Rahul Kalburgi SEZ South

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
www.aequs.com
74 28-Jan-21 Tausif Wasif Khan West

Proprietor
All Pack Plastics
9820034262
75 23-Jan-21 S Krishnan FTWZ North

Deputy General Manager (Operations)
Srikaram Prescience Private Limited
+ D-14, Sector-6, Noida – 201301, Uttar
Pradesh, India.
+91 9910287766
www.srikaramprescience.com
76 20-Jan-21 Sribash Dasmohapatra SEZ/EOU West
Executive Director
The Plastics Export Promotion Council
(Sponsored by the Ministry of Commerce
& Industry, Govt. of India)
Dynasty Business Park, B Wing, Unit 2
Andheri East, Mumbai – 400 059
Ph: 91 22 4017 0000
77 20-Jan-21 Sree Rajmohan SEZ South

Regional Director

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
www.aequs.com
79 17-Jan-21 Sree Rajmohan SEZ South
Regional Director

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
www.aequs.com
81 15-Jan-21 Bijesh Sreenivasan EOU South

Company Secretary
KOB Medical Textiles Private Limited
SF No.29,30, Perumpali, , Palladam,
Thirupur (Dist) - 641662
Tamilnadu, India
Web : www.kob.de
Mobile: +91 8925524420
Tel: +91 4255 256513
82 14-Jan-21 Samir Gokhale SEZ West
Manager - Administration
Minspace Business Park Pvt. Ltd., SEZ,
Phone - +91 (22) 6168-4804 Mobile +91
9821221125
83 11-Jan-21 RDM EPZ ICEGATE South

84 7-Jan-21 Ch.S.S.Sekhar EOU South
Regional Director
EPCES-VSEZ
Mob: 9866176962
85 7-Jan-21 Ch.S.S.Sekhar EOU South

Regional Director
EPCES-VSEZ
Mob: 9866176962
86 6-Jan-21 JP Lawania EOU North

CEO
Megma Group
Megma Print-O-Pack Pvt. ltd.
Megma Rfid And Labels Pvt. ltd.
87 5-Jan-21 JP Lawania Service Tax North
CEO
Megma Group
88 1-Jan-21 Sunil Malhotra EOU North

Partner,
+919810014715
+919310014715
89 29-Dec-20 Lincy Joby EOU South
Finance/Purchase Manager
JJ Orthodontics Pvt Ltd
100% Export Oriented Unit
IX/100, Munipara
Kanjirapilly P O
Chalakudy, Thrissur -680 307
Ph:8589017120, 8589007120
90 29-Dec-20 JP Lawania Service Tax North

CEO
Megma Group
91 26-Dec-20 Rahul Kalburgi GST South

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
www.aequs.com
92 24-Dec-20 Rahul Kalburgi SEZ South

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
www.aequs.com
93 11-Dec-20 Anand S. EOU South

Director
SEA Hydrosystems India Private Limited
B-76, SIPCOT Industrial Park,
Irungattukottai, Sriperumbudur - 602117.
Tamil Nadu, India. | O:+91-44-47193135 |
F:+91-44-42654624 | M: +91-9884026263
https://www.facebook.com/seahydrosys
94 10-Dec-20 S. Nagesh Hegde SEZ South
Head Corporate Accounts & Taxation
ONGC Mangalore Petrochemicals Ltd.
(A Subsidiary of Mangalore Refinery and
Petrochemicals Ltd.)
CIN: U40107KA2006GOI041258
Mangalore Special Economic Zone,
Permude, Mangalore - 574 509
M +91 9480821824 | T +91 0824-2872101
| F +91 0824-2872004
95 7-Dec-20 CA. Yogendra Mittal SEZ North

GM Finance
DEFSYS SOLUTIONS PVT. LTD.
Ground and First Floor,
GTV Tech SEZ Pvt. Ltd.,Electronic
Hardware & Software Including IT/ITES
SEZ,Village Ghamroj,Tehsil-Sohna
Distt- Gurgaon (Haryana)-122102, INDIA
0124 – 3923200 ext. 226
+91 9811907896
www.defsys.co.in
96 7-Dec-20 Santhosh Kumar GST Not Known
Senior Manager - Finance & Accounts
+91 989 575 8310
97 4-Dec-20 Rahul Kalburgi SEZ South

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
www.aequs.com
98 3-Dec-20 Kalyani SEZ South
RD MEPZ
99 2-Dec-20 Shailendra Bansal SEZ North

Embarc Information Technology (P) Ltd
SDF-I/7A, Noida Special Economic Zone,
Noida - 201 305
India, Tel Direct: +91-98970-41111
100 2-Dec-20 Kiran Pansuriya SEZ West

Shree Ramkrishna Exports Pvt. Ltd.
GSTIN : 24AARCS2442Q2ZP (SEZ unit)
151, Surat SEZ, Sachin, Surat-394230
India.
Contact : + 91 261 671 4444 Ext : 807
Mobile : +91 9879763222
Email : accounts@srkjewels.com
Web: srk.one
101 1-Dec-20 Shailendra Bansal SEZ North

Embarc Information Technology (P) Ltd
SDF-I/7A, Noida Special Economic Zone,
Noida - 201 305
India, Tel Direct: +91-98970-41111
102 30-Nov-20 CA. Yogendra Mittal SEZ North
GM Finance
DEFSYS SOLUTIONS PVT. LTD.
Ground and First Floor,
GTV Tech SEZ Pvt. Ltd.,Electronic
Hardware & Software Including IT/ITES
SEZ,Village Ghamroj,Tehsil-Sohna
Distt- Gurgaon (Haryana)-122102, INDIA
0124 – 3923200 ext. 226
+91 9811907896
www.defsys.co.in
103 30-Nov-20 Sucheta Shevade EOU West

Sr. Manager Exports
Gumpro Drilling Fluids Pvt Ltd
L.B.S. Marg, Vikhroli (W),
Mumbai – 400 083,
INDIA
Ph: +91 22 25773200
Fax : 91 22 2578 1881
www.gumprodf.com
104 27-Nov-20 Rahul Kalburgi SEZ South

Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F: +91
0831 3090001 M: +91 99643 44062
www.aequs.com
105 26-Nov-20 Muniraj SEZ South

Pvt. Ltd.
066
Cell: +91 99641 72878 | Email:
www.socgensolutions.com
106 20-Nov-20 Muniraj SEZ South
Pvt. Ltd.
066
Cell: +91 99641 72878 | Email:
107 20-Nov-20 Viswa Lakshmi K.S SEZ South

Accounts Manager
XO PACK PVT LTD
Plot # 42 CSEZ Kakkanad,Cochin-37 Kerala
Ph:+91-484-4033301
Website:www.xopack.com
108 18-Nov-20 Parameshwar Bhat SEZ South

SEZ & STPI Compliances
L&T TECHNOLOGY SERVICES LIMITED
L3 Building, Manyata Embassy Business
Park,
Nagawara Hobli, Bengaluru-560045
Tel: +91 9880943378
www.Lnttechservices.com |
109 17-Nov-20 Ramratan Piplwa SEZ North-west
Sigma Electric Manufacturing Pvt Ltd
+91 7891005942
110 16-Nov-20 B. Rajamani SEZ South

+91 9840748224
111 16-Nov-20 Jayakrishnan Menon SEZ South
WFB Baird & Company [India] Private
Limited.
CSEZ, Kakkanad.
112 13-Nov-20 P Ganesan SEZ South

Head - Finance & Accounts & IT
Modular Fabrication Facility-Kattupalli
L & T Hydrocarbon Engineering Limited
(A SEZ Unit in L&T Shipbuilding Limited)
Kattupalli Village, Ponneri Taluk
Thirvallur District
Chennai 600 120
Land Line : 91-44-27967208
Mobile No: 91-9962567491
113 11-Nov-20 S K Saraf SEZ Not Known

ACKNIT INDUSTRIES LIMITED
114 10-Nov-20 Samir Gokhale SEZ West
Manager - Administration
Minspace Business Park Pvt. Ltd., SEZ,
Phone - +91 (22) 6168-4804 Mobile +91
9821221125
115 6-Nov-20 KIRAN KUMAR BYSANI SEZ South

Tax Manager
Micron Technology Operations India LLP
Mobile : +91 9742241160
https://www.micron.com/
Address: The Sky View 20, 7th Floor,
Sy. No. 83/1, Raidurg, Serilingampally
Mandal, Ranga Reddy District, Hyderabad
- 500081
116 5-Nov-20 Ramachandra Hegde SEZ South

SMEDC Services Private Limited
Milestone Buildcon SEZ
Bangalore.
117 5-Nov-20 Sunil Malhotra EOU North
Partner,
+919810014715
+919310014715
118 3-Nov-20 Anand S. EOU South

Director
Tamil Nadu, India. M: +91-9884026263
119 3-Nov-20 Vishal Agarwal SEZ Not Known
Sapient Consulting Pvt. Ltd.
120 29-Oct-20 Patel Mithunkumar Sharadbabu | SEZ West

SENIOR EXECUTIVE SUPPLY CHAIN
Jubilant Infrastructure Limited
Plot# 5, GIDC Industrial Estate, Village
Villayat, Tal Vagra,
Bharuch, 392012, Gujarat, India
Email: mithun.patel@jubl.com
121 27-Oct-20 Sashi Varma B.Sc: FCMA, SEZ South
Finance Manager,
4033301, Mob:09645999594

123 10/22/2020 M G Radhakrishnan EOU South
Unipower Transformers Pvt Ltd,
Cochin, India
124 19-Oct-20 Dipak Mistry; GST West

TARASAFE INTERNATIONAL PVT LTD;
Khokhra Ahmedabad - 380008
Contact : : +91-9714857222
Zone : Kandla sez
126 15-Oct-20 Sree Rajmohan SEZ South

Regional Director
94465 80703
127 9-Oct-20 Kushalj1994@gmail.com EOU Not Known

128 9-Oct-20 CA K.S.V. Pathy EOU South
CFO, SKM EGG PRODUCTS
Regd Office - 133, 133/1, Gandhiji Road,
Erode – 638 001
Factory: Erode – Karur Main Road,
Cholangapalayam – 638 154
Erode District , Tamilnadu , INDIA
Tele No. : +91 424 2351532 / 33
Mobile : +91 95855 96325
Email id : cfo@skmegg.com
129 9-Oct-20 Rajesh Mayani SEZ South

NASANTA FOOD & DRINK PVT LTD
CCCL PEARL CITY FOOD PORT SEZ
TUTICORIN, TAMIL NADU, INDIA
TEL: (+91) 04630 293588
MOB: (+91) 9597189220, 9860435841
130 9-Oct-20 nanda@valves.co.ukOLIVER VALVES INDIAEOU

PVT LTD North
131 8-Oct-20 Pradeep Kumar SEZ South
8297550111
APSEZ, Atchutapuram, Visakhapatnam.
132 8-Oct-20 Rajesh Mayani SEZ South

NASANTA FOOD & DRINK PVT LTD
CCCL PEARL CITY FOOD PORT SEZ
TUTICORIN, TAMIL NADU, INDIA
TEL: (+91) 04630 293588
MOB: (+91) 9597189220, 9860435841
133 6-Oct-20 Sashi Varma B.Sc: FCMA, SEZ South
Finance Manager,
4033301, Mob:09645999594
134 5-Oct-20 MR. Srinivassrinivasarb@primemeiden.comSEZ South
135 5-Oct-20 Sadhasivam.S SEZ South

Senior Manager – Finance
Syntel International Pvt Ltd
9962533111
136 5-Oct-20 Anand S. EOU South
Director
Tamil Nadu, India. M: +91-9884026263
137 1-Oct-20 Sunil Rallan SEZ South

Chairman and Managing Director
CHENNAI FREE TRADE ZONE
Developer -J.Matadee Free Trade Zone
Pvt Ltd
www.Chennaiftz.com
138 30-Sep-20 Aswathy Raj | Accounts Associate | GST South

Metadata Technologies | | India
Mob +91 94956 23299
www.metadatacorp.com
139 30-Sep-20 Aswathy Raj, SEZ South
Accounts Associate,
Metadata Technologies, India
Tel +91 484 4869527|Mob
140 30-Sep-20 Ashok, SEZ South

Cadence, a Unit in RMZ- Ecoworld SEZ
141 29-Sep-20 Vinod Mishra FTP North

Sr.Manager –Indirect Taxes
Mob: (+91) 9005094952
MKU Limited, Kanpur India
142 29-Sep-20 Anil AGRAWAL FTP North
Woco Tech Elastomere Noida Ltd.
INDIA
Mobile: 0091-965 459 2531
Mailto: aagrawal@in.wocogroup.com
Internet: http://www.wocogroup.com
143 29-Sep-20 V.subramanian SEZ South

Chief Financial Officer
Leather Crafts (India) Private Limited
No.8A, First Lane, Cenatoph Road
Teynampet
Chennai 600018
Cell : +91 9884042341
144 28-Sep-20 Muniraj SEZ South
Pvt. Ltd.
066
Cell: +91 99641 72878 | Email:
145 28-Sep-20 Sashi Varma B.Sc: FCMA, SEZ South

Finance Manager,
4033301, Mob:09645999594
146 25-Sep-20 Mr. Vanchinathan FEMA South
M/s Severn Global India Pvt. Ltd (based in
Chennai, India)
147 25-Sep-20 Name : Aditya Sharma SEZ North

Company : Axtria India P Ltd
IEC/PAN : AAICA5862D
Email : india_accounts@axtria.com
Mobile Number : 9999100661
Telephone Number : 911244500870
EPCES Membership Number :
050212005449
148 22-Sep-20 Mr. Anand Giri, GST Not Known
Deputy Director General, EPCES
149 18-Sep-20 Anand S. EOU South
Director
SEA Hydrosystems India Pvt Ltd
Tamilnadu. India.
M: +91-9884026263
www.seahydrosys.com
Date of Response
18-Jun-21
16-Jun-21
18-Jun-21
14-Jun-21
14-Jun-21
10-Jun-21
11-Jun-21
14-Jun-21
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Query from Member
We are importing rough blocks under HSN Code 25161100 but our banker says it is a restricted
commodity and asking for the license copy. They are not processing our payment. We need to have a
clarification on this.
Following query received from one of our members regarding applicability of Sec 194 Q of income Tax
Act vis a vis sec 206C (1H).
Please check the same and kindly share your considered opinion / clarification.
Wish to know whether supply of goods by EOU to FTWZ will be considered as physical export similar
to that of shipments moved to SEZ. Request your clarification."
This regards to clarification required on EOU supplies to FTZ as below:

a) Whether supply of goods to FTWZ will be treated as physical export similar to that of the one
moved to SEZ.
b) In the case of EOU supplying goods to FTWZ, whether it would be accounted for export obligation
under NFE.
c) Is it a mandatory one that EOU has to do shipment of export out of country also, besides shipments
to SEZ/FTZ, in order to comply with export obligation under FTP.
Would be thankful if you could guide us on the above, please.
We, Jewellery Mfg. SEZ unit, need clarity regarding opening and operating of foreign currency (USD)
Bank accounts:
Can SEZ unit open & operate Exchange earners' foreign currency account (EEFC) ?
Can SEZ unit open & operate Diamond Dollar Account (DDA) ?
Please advise on this.
We have SEZ unit in Mindspace SEZ, Airoli, Navi Mumbai. Recently we have submitted application with
SEZ customs for removal of capital goods in DTA. As per SEZ rule capital goods can in removed in DTA
on payment of applicable duty on value after depreciation or transaction value (on which goods are
sold) whichever is higher. SEZ custom in Airoli has started new practice of ascertaining the value of
goods from Chartered Engineer. There is no such provision in SEZ rule. When there is no provision in
SEZ rule, SEZ customs in Mindspace Airoli insisting on valuation certificate. This will be an additional
burden on SEZ rule. We request you to please look into this matter and let us know if there any such
provision in SEZ rule. Also request you to please take up this matter with relevant authorities.
One of the unit is located in Mindspace SEZ, Airoli, Navi Mumbai. They have submitted application
with SEZ customs for removal of capital goods in DTA. As per SEZ rule capital goods can in removed in
DTA on payment of applicable duty on value after depreciation or transaction value (on which goods
are sold) whichever is higher. SEZ custom in Airoli has started new practice of ascertaining the value of
goods from Chartered Engineer. There is no such provision in SEZ rule. When there is no provision in
SEZ rule, SEZ customs in Mindspace Airoli have been insisting on valuation certificate. This will be an
additional burden on SEZ rule. Is there any such provision or any other viable movement is applicable.
Kindly advise.
he CBIC vide Circular No. 10/2021 Customs dated 17th May 2021 issued circular and introduced
changes related to import of goods at concessional rate of duty – Amendment rules, 2021.
We as pharmaceutical industry extend our thanks to the CBIC and welcome this as these changes will
definitely promote the domestic industry and the goal of Atmanirbhar Bharat will be achieved.
After going through the circular few doubts arised and we seek the clarity for the same with your
support.
After introduction of GST the import of duty free goods by 100% EOU’s is as per Customs Notification
No: 59/2017 dated 30.06.2017.
The 100%
We are EOU’s has
Member already
of your executed
council as per B-17 BondCertificate,
attached and this has been
Now treated
Please sendasus
Continuity Bond
any circular forfor
Your
which clarifications has been issued.
RCMC is Valid for claim of SEIS in SEZ Service unit.
Because as per Custom Officer For SEIS claim purpose RCMC Require from Service export Promotion
Council.
We are a 100% EOU based in Ludhiana. Recently we have been facing tremendous issues and delays
in getting Procurement Certificates (PC) for our imports from the Ludhiana zonal authorities.
The PC documents are first prepared by the customs Inspector. These docs are then carried to
another office where the DC signs the final documents. The authorities are rarely available in their
office which delays the PC issuance by 4-5 days. We incur huge amounts of warehouse charges on our
import shipments due to this delay in issuance of the PC.
Our facility is 40 km away from Ludhiana customs offices and visiting these offices daily is a complete
waste of time.
We
Onerequest you jewellery
of the EOU to please unit
offerhas
a solution to this problem
been importing so thatfrom
raw material we are
theirable to get buyer
overseas the PCon
issued
loan on
time and in a timely manner. This has now become a
basis and exporting the same after manufacturing jewellery.very urgent issue and we seek your urgent help
for this.
They have imported diamond, colourstone and pure gold bar vide their import invoice and filed B/E.
There has been an objection from the Custom Officer saying that the import of the pure gold bar
which the unit has obtained on loan basis from their overseas buyer cannot be done directly by an
EOU unit. It has to be done through a nominated agency. Notification No. 36/2015-2020, New Delhi,
Dated 18th December, 2019 of DGFT has been quoted in this respect.
Further , it is also understood the EOU unit has imported the same earlier on loan basis.
We wish to set up a new manufacturing unit in MEPZ . The main activity consists of importing used
rubber tyres cut to pieces for recycling process. The end product will be supplied to a trading unit
FTWZ.
Used rubber tyres cut to pieces is restricted for import. DTA units approach MoEF for NOC and
approach DGFT for obtaining Import License.
Clarity requested
A) on IMPORTS
If SEZ Unit imports the said restricted item -
1) whether
Please notethe
thatimport
we arepolicy procedure
into software of NOC/License
development is applicable
(services) and theornotification
not. shared is related to
goods. Please confirm whether this is applicable to services also.
I have received a query from one of our EOU :
1. Can EOU sell the Goods in DTA is there any restriction NFE positive.
2. If the EOU sell the Goods to SEZ unit in INR can EOU get NFE benefit.
One of our members, who have an SEZ unit as well as an EOU has requested clarification on the
following:
1. Sales invoice raised from EOU to EOU in INR in the state of Kerala come under DTA sale or deemed
export? How to show this in the revenue report with customs.
2. Invoice raised from own EOU unit to own SEZ in INR in Kerala by branch transfer will be deemed
export
They are requesting a clarification at the earliest and grateful for your reply urgently.
We, Sustain Properties Private Limited, have been granted Letter of Approval no.K-43016(11)/1/2021-
SEZ dated 24th March 2021 and the said SEZ was notified vide Gazette Notification No. S.O. 1708 (E)
on 26th April 2021 (copies attached). We are in the process of Registering ourselves with the EPCES
for RCMC under SEZ Developer category.
We are trying to register ourselves as SEZ Developer with GSTN. However, we are not able to do the
same because our details are not yet getting reflected in the GSTN portal as SEZ Developer. We have
contacted respective GST Commissionerate but they are unable to provide any help. We have also
raised our query on their helpdesk but without any resolution.
We
Withhave completed
reference all reply
to your the compliance withMay
on dated 23th respect to Please
2021, SEZ Actclarify
2005 further
and Rules
on 2006
belowtoPoint.
enable us to
avail
In case of Point 2, where supply of Goods by SEZ to EOU by filing Bill of entry, under whichtotable
the exemption and benefits as provided under the said Act and Rule. However, due non of
registration with GST, we are not
GSTR-1 & 3B outward supply would be shown?able to avail the same. We have already received some import
consignment
In case of Pointand 2, are incurring
where supplyheavy detention
of Goods by SEZand demurrage
to EOU by filingevery
Bill ofday.
Entry, is this transaction
considered as Deemed export under Foreign Trade Policy? As per sez rule 53 clause (J), calculation of
NFE require FOB value of this transaction to be included in NFE calculation. Also while filing BOE in sez
online system it shown as deemed export.
Further, if it is considered as deemed export whether imported Goods transfer by SEZ to EOU would
be
Weconsidered as deemed
seek you views on the export and should be included in NFE calculation? As one of the condition in
following:
FTP to consider deemed export
Can a developer of sez claim exemption is, goodsfrom
should be manufactured
applicable in India.
duties & taxes Can
(such asthis be included
Central excise in NFE
calculation as per rule 53 of sez rule?
duty/KST/CST, etc.) on procurement (local -within Karnataka and interstate) of diesel required for use
in construction equipment’s (like JCB, etc.) for undertaking construction activity within sez being
authorized operation of the developer. If yes, any prior approval is required? What is the procedure
and compliance for claiming the exemption.
Let us know if you need any clarifications. Kindly provide your views separately for local procurement
(Intra-state purchase) and Interstate procurement.
We M/s.Evertogen Life Sciences Limited, are the member of Export Promotion Council for EOUs and
SEZs Having Membership No. “0702360010533”.
We here with came up with a query for which we want to know the legal position today and
procedure ( s) to comply.
We are located at TSIIC , Pharma SEZ, Polepally ( V) , Jadcherla ( M) Mahaboobnagar Dist – 509 301.
A customer located at Hyderabad(DTAA) approached us to manufacture “finished dosages – (Tablets )
” on behalf of them.
In other words., They will supply the raw material , packing material etc., and we have to make the
product
We "Kadimias per
Tooltheir
Mfg.given formula
Co. Pvt. Ltd."and supply back
100%EOU to them.
and also having membership (050112005138) of EPCES.
Can we export our goods” Thread Rolling Dies” (Engineering Goods) to Iran directly ??
If yes, please let us know the procedural activity for this.
For export of hazardous chemicals, an exporter has to take a registration caled “REACH registration.
Financial assistance is given by Ministary of commerce/EPC board to such exporters.
Pl clarify;
We can apply to EPC to avail financial assistance and pl send guidelines for the same.
Await yr reply at earliest.
As you are aware ,DSPF has been implemented in SEZ online and we would request your
guidance/clarification on executing BLUT for services by the importer/sez units/developers.
At present sez officers/statutory body instructing to execute BLUT for services to avail tax exemptions
if services are utilised for authorised operations hence we request your support in getting any
circular/instruction/notification issued by DC/EPCES/MOC etc in this regard so that it will be helpful
for future correspondences.
1. Does Provision of RCM under GST Act applicable to special economic zone ?
2. Supply of Goods by SEZ unit to EOU : sez provision allow , SEZ unit to transfer Goods to EOU unit
against Procurement certificate by filing Bill of entry. With reference to this , plz advise
2.1 Is supply made by sez to eou considered as deemed export ? how can this transaction be shown
in GSTR 3b and GSTR 1 ?
2.2 Is IGST applicable in this transaction ?
3. Return of Goods Supply by DTA unit with export benefit : we are procuring fabric from DTA unit
who claim Drawback. In some situation, fabric are defective and need to return to supplier. In this
case
I havewhat will be
received duty
the liability
below query while
fromreturning Goods to supplier
the SEZ Developer ? whether
his mobile supplier need to return
No: 7738511410
drawback amount on return goods. What is procedure for same ?
Please let me know can the Sez Unit sell an employee laptop who is tagged to Sez unit to the same
employee a few after 4 years as per company policy after debonding the same by paying necessary
custom duty. Please provide the procedure to be followed by the SEZ Unit.
We have SEZ unit, & one of our senior employee wants to buyback his used laptop given by company
after 4 years which was imported earlier under SEZ scheme without paying custom duty. However,
now, after debonding the same & paying necessary custom duty can company sale to him at whatever
book value of the same.
Need your opinion on this, whether it is allowed as per existing guidelines or need to approach to
respect SEZ authority
I have a small query on DTA sale of Finished Goods by EOU and SEZ. Our membership with EPCES is
032110110011491
Brief on Query :
We Amneal Pharmaceuticals Pvt Ltd is having formulation (Medicines) manufacturing units in
Ahmedabad, one unit is into SEZ (PHARMEZ) and other is 100% EOU. Our main business is to export to
U.S. to our parent company only.
Now looking to current pandemic time and people are suffering from Covid-19, we are experiencing
that India is facing crunch of some life saving medicines and therefore from our side we wish to
contribute
One of our and supportM/s.
Members, andTCS
helpisto current
asking for medication
clarificationfacilities. Therefore, we are planning to market
on the following:
some medicines especially “Steroids” which is part of combination
Please let me know, can I sale employee laptop who is tagged to Sez medicines alongemployee
unit to same with othera fewfter
life
4 years as per company policy after debonding the same by paying necessary custom duty......I
understand as per custom rule if any item transferred from SEZ to DTA..It will be treated as import of
second hand product which cannot be purchased without DGFT 's written approval.......Is it true ?
Please let me know
Kindly give your considered opinion / clarification on the above at the earliest.
Attached below query received from our member :
"We are located in SEZ doing Manufacturing & trading activities. Procuring the Material from India
and Exporting to the USA. As per the SEZ Policy material has to come inside the zone and we can pay
in dollars to all suppliers since we are in SEZ. One of our customers wants to ship the goods (trading)
from a supplier place example... supplier located at Kolhapur and it has to be exported from Mumbai.
As per the SEZ Policy material has to come to the zone. Request your advice on whether we can
export outside directly? and any other options to make payment in dollars? please."
INVOICE STILL NOT REFLECTING IN GSTR 2A OF CUSTOMER
Can a SEZ unit make DTA sale of goods to a Merchant exporter. If yes, whether concessional rate of
IGST as given in the Notification no.41/2017 Integrated Tax (Rate) dated 23rd October 2017 be paid
on such DTA sale besides applicable BCD and Customs cess.
Few questions:
-You have mentioned that, Transaction will be disclosed in GSTR 3B of DTA unit – Could you explain
this. In our view, since we would have filed Bill of entry for the subject rejection, we are not required
to declare this transaction in our GSTR-1 or 3B return. The IGST mentioned in the Bill of entry would
reflect in the GSTR 2B of the vendor, basis this he can claim ITC of IGST by declaring the same in his
GSTR-3B. Separately, whether the vendor is also required to raise a credit note (since it is a Sale return
for him) and declare the same in his GSTR-1 and GSTR-3B. Please clarify.
- The condition to be satisfied by us as per the notification is that, reimportation should happen within
3 years after their
Representaion exportation.
on Reversal In caseDuty
of Custom this condition is not
on Clearance ofsatisfied,
Goods intoweDTA
havefrom
to pay BCDEOU
100% and Customs
Cess also. Please clarify.
One of our SEZ units named Aequs Engineered Plastics Pvt. Ltd. has purchased inputs from a DTA
vendor. The DTA vendor has made a Zero rated Sale (under LUT) without charging GST. Attached is
the purchase invoice for your reference.
We are now returning (by way of rejection without replacement) all the goods purchased under the
attached invoice due to deficiency in quality.
In this connection, we would like to know the following:
The amount of duty (duty structure) payable on the return of goods to the supplier.
The procedure and documentation for returning the goods
In
Wecase
haveduty is payable,
a SEZ whether
unit approved on the
12thsupplier will which
June 2020 get ITCisof the
yet toduties paid operations. The authorized
commence
operations of the unit are Engineering services and Technical testing and analysis services. The
commencement of operations is planned during first quarter of FY 2021-22.
The said SEZ unit is proposing to procure Used Capital goods from its DTA unit (under same legal
entity). Further, the SEZ unit is also proposing to transfer technical and other manpower from its DTA
unit to the SEZ unit.
In this connection, we seek advice on the following:
Is this unit eligible for claiming exemption u/s 10AA of the Income tax Act? The commencement of
operations is expected to start in first quarter of FY 2021-22.
We Fortune Agri Equipments Pvt. Ltd. are manufacturing Agricultural Sprayer Pump and some
shipments Export to Nepal from our SEZ Unit at MIDC Satara.
We are exporting to Nepal since March 2020 and we have good responses from Nepal, we have
completed 9 shipments export to Nepal in one year but our bank has still not issued eBRC, as they say
they have received the payment from standard chartered bank but still not received FIRC once they
received it from standard chartered bank they will issue us the eBRC.
We have continues follow-up regarding above eBRC but our Shinhan Bank say “we have not yet
received any revert from SCB hence we will be able to issue the BRC after confirmation received from
SCB”
You have opined that, customs duty will be applicable on sale of MEIS scrips by SEZ unit. This view
could have wider implications on the SEZ community selling MEIS scrips. We understand, none of the
SEZ units are paying duties of customs on sale of MEIS scrips.
Reference is also drawn to section 30 of the SEZ Act which states, “ any goods removed from a SEZ to
DTA shall be chargeable to duties of customs including anti-dumping, countervailing and safeguard
duties under the Customs Tariff Act, 1975, where applicable, as leviable on such goods when
imported; and …….”. From this, it could be interpreted that, Customs duties on Sale of MEIS scrips by
SEZ unit to DTA will be applicable only if such goods (MEIS Scrips) are leviable to duties of customs
when
This isimported into India.
to invite your However,onwe
kind attention cannot
the imagine
purchase a case,
of capital where
goods to someone
a SEZ unitcan
for import MEIS
office purpose.
Query :
If a SEZ unit purchases a vehicle in the name of the unit for official purpose, whether the SEZ unit is
liable to pay GST.
OR Can the SEZ unit claim GST exemption by submitting LOA to dealer in the initial stage itself.
Request your support and assistance.
Under FTP 2015-20, SEZ units are eligible for MEIS incentives for export of goods. The incentive under
MEIS scheme is given in the form of a Scrip/License which is generally sold by the SEZ units at
discount.
In this connection, our query is as below:
When SEZ unit sells the MEIS scrips to a DTA buyer, whether Customs Bill of entry is required to be
filed and applicable customs duty is to be paid.
If response to above question is yes, what will be the effective rate of Customs duty. Please share duty
structure
If
Asresponse to question
per FTP BCD on DTA no.1 is No,EOU
sale from thentowhat will on
be paid be the
the date
applicable
invoiceGST rate on sale
if imported of scrips.
inputs utilised in
which exemption availed which is difficult to do so. Now it is requested to kindly take-up the matter
with appropriate authority for payment of BCD by 20th of next month as available in GST.
We are in MPEZ and providing consultancy services and we are not providing any software product.
We came to know the softex forms are not applicable for services as per RBI guidelines,Please advise
us whether we need to file a softex form.
Please confirm the following:

As we are exporting our products (Artificial Quartz Slabs- 68109990) through Third Party, please
confirm if disclaimer is required for the same or not. If it is required, is there any format.
For exporting through Third Party, is there any formality / documentation to be executed. Please let
us know.
If we can claim duty drawback in shipping bill or not being an EOU
Below are the few queries with respect to zero rated GST benefit read with uniform list.
Accommodation Services:
With regard to the accommodation services availed by SEZ units, we were told by one of the specified
officers of VSEZ that, it is eligible for zero rated GST benefit only if the hotel is within the SEZ premises
and not outside SEZ premises.
Could you please clarify is this right position and if SEZ units can’t avail zero rated GST benefit on
accommodation services provided by hotels outside SEZ premises. Any reference to circular or
instruction issued by ministry of commerce or finance would help.
EPCES Membership Services:
Considering the DSPF requirement, we wanted to get confirmation of the eligibility of EPCES
membership services towards zero rated GST benefit and classification of the same in uniform list
issued by MoC. However, VSEZ - UAC has denied such eligibility.
Therefore, request you to confirm if it is eligible per existing uniform list or is there any clarification by
board in this regard basis which EPCES has been extending zero rated GST benefit.
Can you please let us know whether requirement to file BOE one day before the date of arrival of
goods is applicable for SEZ units as well or it is applicable for customs clearance done under EDI
system.
We are a 100% export oriented unit located at Vapi, Gujarat.

We have been importing our input raw materials under LUT (letter of undertaking) without payment
of custom duty & IGST. We were having always surplus input credit in the company. In order to
liquidate the same we used to make periodic exports under payment of GST, adjust the output GST by
input GST credit then we used to apply refund of GST.
The above procedure was stopped by the Government wide notification number 3/2018 central tax
dated 23.01.2018. This was by and large not known to the industry and thus most industries have
defaulted. We understand that the extent of GST involved industry wide is around 20,000 crores. We
are also
I have given
been to understand
informed that many
from EPCES industry
that you organizations
are knowledge havefor
partner made representations
all the with I
SEZ/ELOU’s member.
have dropped a query in the month of Nov 2020, however, there is no response as yet. Can you please
let me know if you can help us.
I, CA Rakesh Jain, handling finance of Althera Laboratories India Private Limited (RCMC EPCES number
– 01011600265) would want guidance from your good office for the representation to be submitted
to CBIC/DGFT Cell relating to the Customs Exemption. I am hereby attaching the detailed explanation
about the challenges faced by us, as an EOU unit. Request you to please go through the same.
Please
We have letapplied
me knowforifDGFT
we can have aCard
Identity discussion
to officeonofthe
theabove challenge
Additional faced by
Directorate us, on Custom
General Duty
of Foreign
exemption. I am happy to discuss with your good office, in order to proceed to next steps.
Trade New CGO Bldg., Churchgate, Mumbai – 400 020. But they raised the Deficiency stating that Your
IEC is not been online updated.
However we have already modified and also Link our IEC on DGFT Site but still DGFT raised the query
in the Online Application of Identity Card as same they raised query in our manual application of
Identity Card. Now kindly clarify, what type of update we have to do for IEC so that our IEC will get
update in DGFT System.
One of SEZ units and our EPCES member Solara Active Pharma Sciences would like the generate the
solar power in their SEZ unit to utilize the power to their SEZ unit. Can SEZ Act permit them to
generate the solar power. If they can permitted under which provision then can approach to the D.C
office.
Further to clarify can we charge IGST @ 0.1% on FIM ?
Whether our Client can get this @ 0.1% IGST input Credit
Thanks for your reply. Just wanted to understand SEZ Rule 46 2 (iii) specifies
(iii) the Unit obtaining gold or silver or platinum from the Nominated Agency on loan basis shall export
gold or silver or platinum jewellery within the period prescribed for the same under the Foreign Trade
Policy
Provided that the unit can convert such loan into outright purchase by paying the outstanding loan
amount plus interest provided they exercise this option within the period prescribed under the
Foreign Trade Policy.
Kindly advise onare

SEZ authorities therequesting
above. for payment of duty on procurement of goods/services used in
cafeteria since inception and pay GST @18% along with applicable interest.
Is this payable under GST laws?
The M/s. Modern Asset developer have approached DC CSEZ for de-notification of 3.22 hecaters for
various reasons. Now the issue is about the payment of interest on duty forgone amount by the
developer.
It is not clear in the SEZ Rules and ACT whether to collect the interest on the duty forgone amount.
Therefore we request you to kindly get the clarification on this issue from MOC.
XO pack P Ltd, a CSEZ unit, supply our products to other units located in CSEZ within a distance of 2-3
KM. The billings are in USD and often the value of each bill would be more than Rs 50,000
Please clarify the following:
Is E way bill required for the above transaction
We have not raised E way bills for the above in our past transactions. Is there any provision for
penalty for the past transactions made without E way bill
With reference to the amendment to Countervailing & Anti-Dumping Duty in the Finance Bill 2021
which has brought units operating in Special Economic Zone (SEZ Unit) under the ambit of CVD & ADD,
a request for representation with Ministry of Commerce & Industry explaining the adverse impact to
the industry in lieu of the said amendment is attached herewith for your reference.
Request you to kind take it up with the administrative council of EPCES for representing the same with
the Ministry of Commerce & Industry.
We
Our are
SEZalso
unitsending set ofone
is executing three attached
order representation
with our through post
client under Merchant for your
Export Routesubmission with of
for Manufacture
EPCES administrative
Modules. council & DC MEPZ.
In this our client is supplying Free Issue Materials (FIM) Special Steel Pipes, Equipment, Valves etc to
be fitted on the Modules.
These items were directly consigned to our SEZ Unit and we have filed the SEZ Bill of Entry and availed
the duty exemption at the time of Import.
We would like to draw your attention regarding the restrictive condition of a margin of upto 110% of
the custom duty on gold which works out to Rs. 5,50,000/- to be kept by the Bank which is very high.
Normally, custom duty is payable if duty free gold is not exported. Units situated in custom bonded
area SEEPZ-SEZ monitored by Development Commissioner and Customs authoritiy are signing a
custom bond which covers any demand from customs for non-fullfilment of export obligation.
There is a Public Notice No. F.No. S/15-01/PBWH/99-2000/SEEPZ-SEZ dated 31.05.2011 by the office
of
Wethe Dy. Commissioner
applied of Customs,
for C-Form permission SEEZ-HSD
against SEZ Purchase(against
( Copy marked toC-Form)
Bank of India, Seepz)
purpose. but which
CTO clearly
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departmentgoldtold
purchase on outright
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we con'twith
givethe time limit
permission of utilization
( Reference ourofC-form
gold
purchased from the nominated Agencies .
request letter & CTO reply letter are enclosed).
Dear Sir,
One of our members, an SEZ unit in CSEZ, M/s. AM Powercord, informs that they had a DTA sale and
the GST was paid by the buyer. The buyer when trying to take input tax credit, is unable to assign to
the tax paid in the system and he is unable to claim the input tax.
The SEZ unit has submitted their return and they have not shown the tax as the buyer has remitted
the same.
The unit
Please is requesting
advise and sendtothe
kindly clarifyformat
required whether
forthe procedure
diesel of paying
(HSD) draw the tax by the buyer was
back scheme.
correct in the DTA sale and also how to go about in this case.
In 48(3) the highlighted sentence says and where the import duty on such goods is “Nil”
Clarification
In this context is Import duty understood as (BCD+SWS+IGST) or Just BCD + SWS.

Example:
We procure some tissue papers or some operation Non-IT item wherein I don’t take any SEZ benefits
and they are in excess stock in SEZ and are also not used.
If I want
Ours is a to sendmanufacturing
carton these back willcompany
I be allowed to send
located to other
at CSEZ. Ourunit on basisinclude
customers on GSTChoice
Invoice.
group of
Companies , Hindustan Latex, AVT group, Tata Consumer products etc. We do not cater to individuals
We understand that effective from 1st April 2021, all B2B companies having turnover of more than 5
cr per annum should implement E invoicing.
Kindly advise us whether our company has to implement e invoicing from 1st April 2021, given the
fact that our annual turnover is more than 5 cr
Some two – three years back we had imported weaving loom to our EOU. In which, about 8 blades
(spare parts) are to be send to Germany for Repairs. After repair, they will send back the items to us.
They will be charging us with their service charges, which we will pay later.
In this connection, can you please advise the procedure to be followed to send and receive back the
item after repair.
Also want to know about the BCD & GST aspect of it while exporting and importing.
For your information, for all our imports, we will be availing exemption of BCD and pay IGST.
Kindl Attn: Ms. Kalyani - Regional Director,
As discussed, We M/s. T2S Software Solutions Private Limited situated at DLF Cyber City SEZ Zone will
be taken over by M/s. Food Hub Software Solutions India Private Limited shortly by way of Slump Sale
(before end of March 2021) Kindly advise the following points:
> Food Hub Software Solutions India Private Limited registered with the ROC last 25.01.2021 and it is
located at Non-SEZ Zone in Chennai.
>AsCurrent
per theLease Deed
attached / Agreements/
notification LOA arewho
, customers in the namehangers
import of M/s. for
T2Sthe
software
purposeSolutions Pvt Ltdhave
of re-export and it
should be transferred
to execute in the
bond to avail name
duty of M/s. &
exemption Food Hubthat
satisfy Software Solutions
articles importedPrivate Limited
have been exported within
6 months’ time.
We produce & supply hangers from our SEZ unit in MEPZ to DTA customers ( exporters ) who attach
it along with garments & export .
As per this notification all our customers have to execute bond to get the goods cleared without
basic
I havecustoms
receivedduty. We
a query request
from your
one of ourhelp to know
EPCES mremberto whom should
M/s. Vital ourProducts
Paper customers apply
Pvt. for bond
located in
& provide proof of exports.
Sricity SEZ, Due to increase in the business, they took a Warehouse on lease from FTWZ Unit premises
located in SRICITY SEZ. They entered a lease agreement, lease rent has to pay INR.
But now they demand the lease rent has to pay USD as it is mandatory as per the SEZ Rule 18(5).
Now the unit seeking clarification from us is that the unit has to pay lease rent only in USD or they can
pay INR as per agreement.
Could you please clarify further on point (b) that whether the INR value can be included in NFE
calculation.
SEZ UNIT SALES TO 100% EOU UNIT ( OUTSIDE SEEPZ)

IGST exempted or not
As per custome igst and duty foregone
Which notification
IGST EXEMPTED OR NOT
We are manufacturer of HSN # 4901 & 4819 unit located at SEZ.

Kindly clarify the below points :
1. All our inputs are indigenously procured under exemption of CGST + SGST, after manufactured and
while sells to DTA from SEZ, whether do we need to pay BCD+Cess+IGST or CGST+SGST alone to be
paid since the RM were procured from DTA.
Please advice.
2. Can we sell partial of volume in DTA with INR
3. Are we allowed to do partial de-bonding in SEZ unit
QUERY (1)
Brief Note :- Operational issues for EOU’s

The Company “X”is engaged in manufacturing of pharmaceutical products in the State of Maharashtra
at Pune.The products so manufactured are exported and zero DTA sales effected from the unit.
The said manufacturing unit is registered as EOU in the year 2016 under prevailing Foreign Trade
Policy and have been complying with all the compliances as required. The unit has made imports of
duty free capital goods as per Customs Notification No. 52/2003 Cus dated 31.03.2003,which has
been used for manufacture of export products. The performance of the unit for the year for the first
block is good and achieved positive NFE as per the latest APR filed for FY 2019-2020.
With the current pandemic situation there is difficulty for procurement of imported raw material at
We have applied
competitive to office
prices. Furtherofthe
therequired
Deputy Commissioner
quantity is notofavailable
customsimmediately
100% EOU , due
Mumbai for licence
to increase in lead
under section
time. The 58 and
facility 65 of of
is a state theart
custom act 1962 ,set
manufacturing butupthey
andsay as there
holding is noregulatory
various import of raw materails
approvals from
and
drugcapital goodssuch
authorities , weasdon’t
WHO, require licence
UK MHRA, USunder 58 n& 62 of customs
FDA, etc.
Now Kindly clarify, what type of storage licence for Procurement of Raw Materiala by 100% EOU From
Indigenous source Reliance Industries Ltd and Storage of Finished Goods for Export Purpose
While filing the Bill of Entry, the payment of duty has been claimed on the transaction value which is
higher than the permissible depreciation under Rule 49(1) of the SEZ Rules 2006. However, Customs
has raised a doubt regarding allowing depreciation under Rule 49(1) because of the proviso clause in
Rule 47 and 48 of the Rules i.e. valuation shall be done under Customs Act and Rules.
As per Customs Act & Rules they are referring Customs circular no 7/ 2020 dated 5.2.20. and in the
same circular they are following the depreciation procedure vide circular no :493/124/86-cus,VI
Dated 19/11/1987 & 4.1.1988 . Hence, clarification is required whether Depreciation will be
calculated under sez rule 49 or as per custom Circular No. : 493/124/86-Cus, VI Dated : 19/11/1987 &
4.1.1988
We are fromwhich SEEPZ
Aragen - Custom
Life Sciencesis Pvt
quoting.
Ltd (formerly known as GVK Biosciences Pvt. Ltd) our
membership No. 0701360010452
Kindly share the update for below queries :
MEIS Funds Availability – We are unable to file the applications through online due to unavailable
funds. Could you please update us when the funds are available if you have submitted any
representation to Ministry of Commerce, kindly share the same to us.
One time Intimation for import of Raw materials as per IGCRD rules 2017- We have submitted
Representation to Chief Commissioner of Customs, Hyderabad. We have submitted request to EPCES
also for discussion with Customs. Kindly update the status.
Partial De-Bonding as per EOU procedure – We will procure equipment’s for our manufacturing
activity and the same equipment’s will comes under NIL depreciation after 10 years. Do we need to
take any permission from Customs to scrap these equipment’s. Kindly update.
Please note that our Falta SEZ unit buy the Cotton Gloves from DTA unit and filling shipping bill and
Invoiced us in USD.
Now they ask us the higher prices as they say there is no incentive available from 1st
January'2021.Kindly inform are they eligible for ROSCTL OR ANY OTHER KIND OF INCENTIVE TO
SUPPLY TO US SEZ UNIT.
Need clarification/advice on following questions:
In your advice, you have mentioned that “We understand that service provided by the company may
fall under definition of ‘service’ under SEZ, hence it is mandatory that remittance is received in foreign
currency. In this regard, we wish to submit that, we provide job-work services (special process
treatment on material provided by customer). In our view, the said service doesn’t seem to be
covered under the definition of “Service” given under SEZ Rules. Could you re-look and advise
whether job-work services are covered under the definition of “Services”. If yes, specify the
nomenclature (in the definition) where it is covered. If your response is NO, then there will be no
requirement of invoicing in USD/foreign currency. Please clarify.
Next question is, assuming that job-work services are not covered in the definition of services and we
invoice in INR; can such invoicing be considered as export equivalent for purposes of computation of
NFE?
Regarding repercussions, in case we invoice in INR, you have mentioned that it would be violation of
SEZ Act. Could you further elaborate the penal consequences (Maximum, minimum and discretionary
penalty)?
We are member of your council and request you to take up matter regarding our Updation of
Importer Exporter Code No
We are unable to do simple application such as I card , We have applied for DGFT I card in Mumbai,
but we are getting the same querry again and again that your IEC has not been updated.But we have
already updated Our IEC.
Kindly look in the matter.
We would like to introduce ourselves as one of the UNIT in Free Trade warehousing Zone which is a
subsection of SEZ. FTWZ follows the rules laid down in SEZ Act 2006. We wish to draw your kind
attention to the attached circular issued by Ministry of Commerce states -
In the Special Economic Zones Rules, 2006 (hereinafter referred to as the said rules), in rule 24, in sub-
rule (3), after the proviso, the following proviso shall be inserted, namely: -
“Provided further that in case of supplies from Domestic Tariff Area to foreign suppliers in Free Trade
and Warehousing Zone, the drawback or any other similar benefit Scheme shall be admissible where
the payments are made in foreign currency by the foreign supplier to Domestic Tariff Area subject to
sub-rule (5) of rule 18 of the said rules.”.
FTWZ Units are SEZ units, all supplies to foreign client in FTWZ / SEZ by DTA supplier is treated as
PHYSICAL Exports as per Rue 23 of SEZ act 2006.
‘Supplies to SEZ are treated as physical exports. ... Rule 23 of SEZ Rules, 2006 says that supplies from
the Domestic Tariff Area (DTA) to a Unit or Developer for their authorised operations shall be eligible
for export benefits as admissible under the Foreign Trade Policy”.
We would request you to clarify that export to foreign client in SEZ / FTWZ unit can claim RoDTEP by
DTA Supplier.
This has reference to the problems being faced by plastic recycling units based in SEZ / EOU due to
certain policy changes by the Ministry of Environment, Forest and Climate Change and by O/o
Directorate General of Foreign Trade.
In this regard, we are in receipt of communication from the Department of Commerce to provide
clarification on the below aspects of the issue.
i. Are SEZ / EOU in India allowed to import plastic scrap? (Yes / No)
ii. If no, till which date they were allowed to import? (Mention the date)
iii. What is the present status of plastic scrap recycling units in SEZ / EOU? (Closed / Open)
iv. Any other detail
We would be grateful if you could kindly reply to the above so as to enable us to reply to the
Department of Commerce.
Kindly clarify whether the TCS is applicable when the purchaser buys the goods for manufacturing,
processing or production and not for the purpose of trading of those goods. Some reports say that it is
exempted in the above cases and hence this request please.
We have established a power unit ( SEZ unit) for generation of power using diesel. The said power unit
will generate the power and supply the same to SEZ developer/SEZ units within the same SEZ. Surplus
power, if any will be supplied to DTA. We are also planning to install solar panels for generation of
solar energy/power
In this regard, we would like to know the following:
Is there any duty/tax on sale of power from Power unit (which is an approved SEZ unit) to another SEZ
unit/developer
Duty structure (including manner of computation of duty) for sale of power (including power
generated through solar energy) from SEZ unit to DTA
Is there any state government levies/taxes to be charged for sale of power from SEZ unit to DTA
What documents to be generated/prepared for sale of power to DTA
HSN code for power
Is their exemption from central levies (such as excise duty, etc.) and state levies (KST in
Karnataka)/CST (on issue of Form I) on procurement of Diesel/fuel by the SEZ unit which will be used
for generation of power. If yes, what is the procedure for claiming exemption (ARE-1, Form I, etc.)
Kindly see the message from Wipro regarding the TCS charged on zero rated supply.
Request your advice on this at the earliest.
"As you are aware ,TCS has been implemented from 1st of Oct 2020 and we would request your
guidance/clarification on the same.
At present most of the suppliers charging TCS (0.075%) in the Invoices when supplying zero rated
materials to SEZ location and I believe we being an sez unit/developers all taxes is exempted if the
materials utilised for authorised operations hence we require your support to get clarification
whether TCS is applicable for SEZ locations.
Also while filing zero rated invoices in SEZ online(NSDL) do we want to capture TCS ,If yes how can we
avail exemption/refund on the same so please check and help us on the same."
We seek your advice on following.

We have a SEZ unit engaged in provision of services (job-work services). The authorized operations of
the unit is “Special process treatment on aerospace components such as anodizing, shot
peening,etc.”.
The customers (SEZ units/EOU units/ DTA unit) send parts/components to the said unit for carrying
out special processes as mentioned above.
Upon completion of special processes, the components are sent back to the customers along with our
service invoice.
Currently, we are providing special process treatment to SEZ units (within and outside our SEZ) for
which we are invoicing in foreign currency (i.e. USD). The said invoicing is being considered as export
equivalent for the purposes of computation of NFE.
Recently, few of our SEZ customers, have approached us with a request to invoice in local currency
(i.e. in INR) for the next 3 to 5 years.
Our SEZ unit has sufficient positive NFE which can absorb INR billing (if allowed) over the next 3 to 5
years.
In this connection, we would like to know:
Whether we can raise invoicing to SEZ customers in INR for aforesaid services.
If yes, will it be considered as Export equivalent for the purposes of computation of NFE.
If no, what are the repercussions in case we invoice in INR.
With respect to the introduction of the RoDTEP, I hereby quoting few of my doubts;
i. Whether an 100% EOU (star rated) can avail the RoDTEP scheme?
ii. If SEZ and EOU are ineligible for availing RoDTEP, is it possible to avail MEIS?
iii. What will be the status of MEIS after the commencement of RoDTEP?
iv. Is it possible to claim MEIS against the shipping bills generated until 31st December 2020?
As you are aware we are one of the member of EPCES. We have SEZ units across the country. In case
of urgency, we transfer capital goods from SEZ unit to another SEZ unit (located in another zone) by
following inter unit transfer formalities. When such transfer take place, we prepare the transfer
invoice for completing the transfer formalities. We prepare the transfer invoice after considering the
value after depreciation.
In recent case, material was transferred from Hyderabad SEZ unit to Airoli SEZ unit (Navi Mumbai)
under transfer invoice and after filing bill of entry with receiving SEZ customs. In this case transfer
invoice was prepared on value after depreciation. Approval formalities at Specified Officer level were
completed at both the sides (receiving as well as dispatching units). Bill of entry assessment and
approval was also done by the custom officer of receiving unit. Based on this assessment, material
passed out and forwarded by the custom officer of sender unit. Thereafter material was received in
receiving unit. After receiving the material re-warehousing formalities also got completed with help of
the custom officer of receiving unit.
When the above transaction has been closed, suddenly it has been pointed by the newly appointed
Specified officer that the inter unit transfer that has taken place earlier has done incorrectly. Material
from one SEZ unit to another SEZ unit cannot be transferred on depreciated value. Based on this
remarks Custom officer of receiving unit has instructed us to revise the earlier transaction and have
kept all our current inter unit transfer cases on hold.
In this regard we would like know from you whether it is possible to revise the earlier transaction
when all the transfer formalities by respective SEZ customs have been completed and when the
details of transfer invoices has been reported on GST reports. Secondly whether it is correct to hold
the current inter unit transfer cases because of the earlier case (when the earlier case has been
approved by both the SEZ customs). Lastly whether we can execute inter unit transfer transactions
after considering the value after depreciations so that we shall take corrective steps in case of future
transactions.
We follow inter unit transfer when material is urgently required by other unit so that operations can
be run smoothly. If the earlier transaction has been closed by approval of the respective custom
authorities in that case it is appropriate to create issues. How SEZ units would run their operations,
when such unnecessary obstacles get created for no reason?
Can you kindly help with the information on how one could register on ICEGATE, different units if
same company ( SEZ / EOU/ multiple units if same type ) having different GST but single IEC code.
One of our EPCES EOU members seeking a renewal procedure of star export House step by step in
DGFT site.
I have sent a whatsapp on 28th December 2020message with regard to the above issue but I have not
received any reply from you, I understood vacation is going till 4th January 2021.
The unit is following up continuously.
Therefore I request you to kindly share/ provide step by step procedure of Renewal in DFGT site.
At the outset, I thank you for your reply. It is true EOU has to obtain the Renewal of Status Holder
certificate from the D.C office. But now the unit wishes to know the unit how to apply the renewal
application through the DGFT portal. Hence they are approaching us to how to apply through the
DGFT site. If we provided step by step procedure, it is beneficial to them.
Therefore I request you to kindly share the procedure for how to submit the renewal application for
the Status holder certificate.
Whether Machines used for Export products

Can be used for DTA sale after getting necessary permission from DC who has given LOP
Megma printopack is 100% EOU.
Exported cards to UAE customers.
Under contract with Sacoa US company did card to run in machines. Charges paid In usd 6608 $.
We took service from Sacoa us co In uae to activate cards to run in machines.
Whether amount paid by us to Sacoa us co is taxable in India?
Comes under Service tax
We are manufacturing quartz slabs and we are procuring Resin domestically in plastic drums. The
Resin is used in production and plastic drums are discarded.
Please inform, for selling the plastic drums as scrap what procedure we have to follow.
JJ Orthodontics Pvt Ltd, situated at Munipara, Chalakudy engaged in the manufacturing and export of
dental products After introduction of GST we are not able to pay duty forgone using internet banking
facility. For solving this issue we presented this matter in the meeting conducted by EPCES at Cochin
and Sree madam tried to solve this issue by contacting SBI branch Manager Chaalkudy. Unfortunately
the same difficulties now also we are facing for payment of duty foregone.
In this situation we took DD for the duty amount and sent the DD along with Challan to one of our
clearing agent offices for remit the duty at Bank within Airport.. This may result in delay in payment
of duty even though we are taking DD in due date.
Now Officers at CPU angamaly inform us that we have to pay duty in advance for making DTA sales.
otherwise we have to pay interest for the late payment. Normally we are paying the duty for the
current month in following month.
Due to the non availability of banking facilities we are facing difficulties in paying duty before
clearance. Another thing is that our products are low value products sometimes duty foregone for a
day will be less than Rs.100/-.
Kindly advise me on service tax whether payable on Indian EOU who have exported cards to a
customer and for activation done in UAE from US company Sacoa .
Payment of this service was made by Indian Exporters.
We have such contract / mail in this regards for this activation.
Now Service tax is imposed by Deptt in India for this .
Although we have permission of such work from NSEZ when LOP was given.
We seek your advice on the following:
We have made DTA Sale of goods from our SEZ unit in the month of September 2020 on payment of
applicable customs duty and filing of bill of entry.
The buyer has raised a query that, they are unable to view this transaction in their GSTR 2A and hence
they cannot claim Input tax credit of IGST paid for purchase made from us.
The buyer also mentioned that, for other imports made by them from out of country, they are able to
view such transactions in GSTR 2A.
We understand that, from August 2020, data relating to purchase of goods from SEZ unit (including
imports of goods from out of India) by a DTA unit will be auto-populated in GSTR 2A of the said DTA
unit.
Since, our sale transaction is not reflecting in GSTR 2A, the DTA buyer is holding our invoice payment.
As we all know, DTA sale made by SEZ unit by filing bill of entry is not required to be declared in the
GSTR 1 of the SEZ unit.
Rule 36(4) of the CGST Rules provides restriction in availment of input tax credit (ITC) in respect of
transactions not uploaded by the suppliers. We would like to know, whether restriction specified
under Rule 36(4) applies to import of goods/purchase of goods from SEZ wherein customs bill of entry
is filed. In other words, can our buyer claim ITC of IGST paid (through bill of entry) although the said
transaction is not reflecting in his GSTR 2A. If yes, what is the procedure to claim ITC. In case, the
answer is no, please advise what is the possible way out to solve this issue.
We seek your advice on the following:
We (SEZ unit) have received a purchase order for supply of finished goods from an overseas customer.
As per the instructions of overseas customer, we have to ship the goods to another SEZ unit/EOU unit
in India. In other words, we have to Bill to Overseas Customer and Ship to SEZ unit/EOU unit in India.
The purchase order mentions about bill to ship to.
Invoicing will be made in foreign currency and remittance will be received by us from Overseas
Customer

1. Whether this transaction attracts any import duty.
2. Whether GST is applicable on supply made to overseas customer under bill to ship to model (bill to
overseas customer and ship to SEZ unit/EOU unit) and Whether supply of goods under Bill to Overseas
customer and Ship to SEZ/EOU unit will qualify as Zero Rated Supply by us under LUT.
We are 100% EOU. We are presently sending a few items for Machining on a Job Work basis. One of
our job work vendors operates all his machines for our job work only. He is showing interest to
transfer his machines to our factory site and do the job work for us. He'll employ his team and run the
machines at our premises. These machines will be exclusively used for our works only.
This would be beneficial for us to save on transport cost and time.
We would like to know the implications / compliances regarding bringing machines (not owned by us)
into 100% EOU. Please assist with relevant circulars / notifications, if any.
Ours is a petrochemical SEZ Unit and having DTA Sale on daily basis for few of our by-products. Due to
nature of operation & pipeline transfer of liquid products the amendment / cancellation of DTA Sale
Bill of Entry is common in our type of industry. Such cancellation / amendments are dealt as per SEZ
Online system.
Rcently the Authorised officer is insisting us to pay Fees for amendment / cancellation of DTA Sale Bill
of entry as per customs documents regulations through manual challan mode. SEZ Online is not
providing any option for such payment.
Kindly clarify whether such fees in addition to SEZ Online documentary charges needs to be paid by
SEZ Unit for DTA Sale Bill of entry amendment/cancellation.
The reference of legal provisions if any would be of great help in support of your expert view.
We have supplied goods to DTA customers in earlier years and with warranty period of 24 to 36
months.
Now we have to supply some parts under warranty period.
Please advise and educate us the applicability of custom duties/ or IGST on such supplies from SEZ to
DTA customers ( along with reference to relevant provisions)
We do have 7 sez units and 1 STPI unit, total estimated turnover for the current FY is 200 cr.
I think SEZ units are exempted from e-invoicing. We would like to know whether we need to generate
e-invoice for STPI units even if the estimated current-year turn over(STPI unit's turnover) is below
100cr.
1. Under which provision in SEZ Rule do we need to approach Unit approval committee?
2. Please clarify what is this credit not available, is it from suppliers perspective?
4. Although you have mentioned that endorsement is mandatory under Rule 30 of SEZ Rules, we
would like to know your comments from GST Law perspective. Under GST Law, whether endorsement
by authorized officer is mandatory for all procurement of services or only in respect of procurement of
services where the supplier will be claiming refund. Please clarify.
Additional queries -
1. 1. Can a SEZ unit invoice to another SEZ/EOU unit in INR? If yes, whether such invoicing will be
considered for computation of NFE of the SEZ unit.
2. If goods purchased by SEZ unit from DTA supplier (under LUT option) are rejected by SEZ unit,
what will be the duty implication on return (purchase return) of such goods under two scenarios (a)
replacement (b) no replacement. Also what will be the documentation requirement and how such
return are to be declared by the SEZ unit in its GSTR1 and GSTR 3b Return. It will be helpful if this can
be clarified with an example of INR 100. Assume SEZ unit had purchased goods worth INR 100 from
DTA supplier (under LUT option). The said goods are defective, hence SEZ unit wants to return the said
goods. What is the tax implication on such return? Whether customs duty has to be paid on such
returns? If yes, what components of customs duty (BCD, Social Welfare Cess, IGST, etc.) has to be
paid? What documentation is to be prepared by the SEZ unit.
3. Can a SEZ unit invoice for DTA sale in foreign currency. If yes, whether the same can be
considered for computation of NFE of such SEZ unit.
4. What is the tax structure for DTA Sale of goods by SEZ unit. Assume that SEZ unit is making DTA
sale of goods worth INR 100. Also assume that, BCD rate applicable is 10%, Social welfare surcharge is
10%, IGST is 18%. What will be the duty payable?
5. Explain tax implication in the hands of SEZ unit in respect of rejection of goods for DTA Sales
made by SEZ unit on which custom duty has been paid. It will be helpful if you could explain the same
with an example of INR 100. Assume SEZ unit has made a DTA Sale of INR 100, The applicable duty is
say BCD 10%, Social welfare surcharge 10%, IGST 18%. The said goods have been rejected in full by the
customer and there is no replacement.
One of our unit wants the following:
Is there any notification regarding exemption of stamp duty to SEZs in tamil nadu. If so, please
provide.
In Tn sez rules exemption is there. but could not locate the notification.
I have gone through Rule 27(9) of SEZ Rules but can you explain in more detail the steps to be
followed especially in light of GST because when SEZ Rules were framed in 2006 GST was not there.
Specifically I would like to know the following :
(1) Is there any time limit for return of goods procured from DTA ?
(2) Who files the BOE – the SEZ unit or the DTA supplier ?
(3) Is there something to be mentioned in the BOE to let the custom officer know that this is
rejection and hence no custom or IGST to be levied ?
We have received attched circulars regarding the supply of precious metal.

As per circular, being SEZ unit can we directly procure fine Gold, as raw material, from nominated
agency located anywhere in India?
Please advise on this.
Please provide copy of TRU letter regarding non applicability of GST under RCM to SEZ units
If we reject goods received from DTA under LUT what is the procedure to return without payment of
customs and IGST ?
1. whether authorised officer was right to reject sending of goods for repair abroad? In spite of that
rule 50 (2) of SEZ rules 2006 does not contain any such restriction
2. Our query is whether SO has the right to reduce this time limit of initial 120 days? Our query is
whether SO has the right not to give further extension of 150 days in spite of proper reasons
supported by documents?
3. Our query is that whether SEZ Unit can transfer goods (non-returnable basis) with-out payment of
duty to customer under warranty, which will be consumed for repairing the original supplied product?
4. Our query is that there has to be facility of exports “ON PAYMENT OF IGST” in SEZ online software
as provided in IGST act
(Refer enclosed document for detailed query)
My question - Is there any exemption/recent updates for EOU ?
1. Can a sez unit create central FG storage facility for storing the finished goods of one or more SEZ
units. The objective of creating Centralized FG Storage is to achieve operational efficiency and quick
delivery of the FG. If this is allowed, what is the procedure. Do we need to take an approval?
2. Whether all goods and services procured by SEZ unit/developer are zero rated or are there any
exceptions?
3. Can a SEZ manufacturing unit undertake trading operations especially in cases of non-moving
stock of goods?
4. Under GST Law, there is requirement of endorsement on input service invoices by the SEZ
Authorized or Specified Officer. Whether such endorsement (re-warehousing of services – also called
as DTA procurement/attestation or endorsement of invoice by SEZ Authorized officer for procurement
of services by SEZ unit) is mandatory for all procurement of services or only in respect of procurement
of services where the service provider will be claiming input GST refund? Please clarify.
5. Can a SEZ unit procure goods/services from a Composition GST Dealer.
Say, If these Iron / Steel are procured from DTA & brought into SEZ location, will there be any SIMS
requirement at the time of removal from SEZ. I guess SIMS filing is not required for local purchase.
This is Muniraj from Societe Generale & we are engaged in providing IT ITes service. We have recently
renovated our one of the office floor & planning to remove the unused materials from our SEZ
location as scrap upon paying applicable customs duty.
During our Bill of entry assessment it has been informed by Assessing officer that iron & steel which
are included in the scrap cannot be removed unless vendor provides SIMS Certificate.
Hence, would like to understand on applicability of SIMS Certificate in our case.
Further, from the above circular, it look like this provision is applicable only for the fresh imports from
outside India and not applicable in our case (SEZ to DTA). Please confirm if my understanding is
correct, basis your confirmation we can take it up with Assessing officer.
We seek a clarification on the below :

Point No.1
Our customer M/s. G FiveMart, Bangalore have placed an order on us for cartons to be directly
shipped to their off-shore customer at UAE from our factory at CSEZ,Kakkanad. Export Invoice
and shipping bills are raised in the name of G Five Mart under third party export with their
IEC. Export proceeds will go to G Five Mart. G Five Mart will be making payment to us in
INR.
Quiries: 1. Procedure of billing from XO Pack to G Five Mart – Should we raise a tax invoice
(IGST applicability?) or export Invoice. If export invoice to be raised -implications in GSTR1
Returns.
2. Applicability of Notification No.41/2017/ITAX dt. 23-10-2017 on the above transaction.
Point No.2
In the Bill to DTA Registered customer and Ship to an unregistered customer, We thankfully
acknowledge your clarification (refer appended mail). However we find that this practice of
We are from of
outsourcing L&T Technology
work Services Limited
to an unregistered partyBangalore
is highly &inwe are member
vogue of EPCES.
especially in exports of
We are SEZ unit holder & our authorized operations are IT/ITES. We hire Laptops/Printers/Xerox
seasonal /perishable commodities where packing is done in such small units.. Thus we find that
machine etc on rental/lease basis for our authorized operations. Since we are the SEZ unit holder our
vendor does not charge IGST on the rental Invoice. However, rental services are not listed in the
uniform list of services issues by ministry of commerce. Hence, we are unable get endorsement from
SEZ authority on the service Invoices. We are spending quite a good amount on renting the devises
for our business(AO) and we would like to have IGST exemption on rental services. In this scenario,
please let us know how to proceed for availing the IGST upfront exemption and regularize the SEZ
endorsement from authority.
We have a SEZ unit in Mahindra SEZ in name of M/s Sigma Electric Manufacturing Pvt Ltd at Jaipur and
we also have an EOU unit in Jaipur. We have some surplus capacity in SEZ unit and we want to do the
Job Work for our EOU unit. We have applied for the approval of the same as per Rule 43 and
submitted our request to Specified Officer for the approval of Job work. We will send the semi-
finished goods from EOU unit to SEZ unit for the job work. The goods will come back to EOU unit after
the job work. The final assembly will be done in the EOU unit after the final export will be done from
the EOU unit. We also quote the relevant SEZ Rule 43 is as below:
“43. Sub-contracting for Domestic Tariff Area unit for export.-
A Unit may, on the basis of annual permission from the Specified Officer, undertake sub-contracting
for export on behalf of a Domestic Tariff Area exporter, subject to following conditions, namely:-
(a) all the raw material including semi-finished goods and consumables including fuel shall be supplied
by Domestic Tariff Area exporter;
(b) finished goods shall be exported directly by the Unit on behalf of the Domestic Tariff Area
exporter:
Provided that in case of subcontracting on behalf of an Export Oriented Unit or an Electronic
Hardware Technology Park unit or an Software Technology Park unit or Bio Technology Park unit, the
finished goods may be exported either from the Unit or from the Export Oriented Unit or Electronic
Hardware Technology Park unit or Software Technology Park unit or Bio-Technology Park unit;”
Reply received from Specified Officer:.
We have submitted our request to Specified Officer and done few meetings also. As per discussion
with Specified Officer, the job work can be done by SEZ for EOU however there is no clarity in the
Rule whether further processing can be done by EOU before export hence they have issued the letter
to us for the same. The copy of letter issued by the specified officer is attached herewith.
Issue requires clarification
We seek clarification for the same that EOU unit can do the assembly of the part received after job
work from SEZ unit before the final export.
With reference to the above mentioned subject, I would like to inform you that we are going to sell
soft drinks and chocolate to our employees (subsidised rate) through a vending machine. We want to
know that, whether it attracts GST. If so, Please advise under which section as well.
Kindly make a note that we are located in the SEZ Zone Unit.
We are in the process of fixing wastage norms for goods being sent to the DTA for job work. In this
connection, we draw your kind attention to SEZ Rule 41 (1) (d) which reads as follows:
“In sub-contracting or exchange, wastage shall be permitted as per the wastage norms admissible
under the Foreign Trade Policy read with the Handbook of Procedures:”
However in the Foreign Trade Policy, there is no coverage of SEZ activity, but as per Para 6.06 (e) (i) of
the Hand Book of Procedures it states that “where SION have not been notified, generation of
wastage, scrap and remnants upto 2% of the input quantity shall be allowed.”
We request you to kindly advise whether the above provision in the Hand Book of Procedures will be
applicable in the case of SEZ Units wherein the wastage upto 2% would be permitted without SION as
in the case of EOU as stipulated by Hand Book of Procedures.
We are planning to send some items from our SEZ Unit for manufacturing to Vendor A Location and
after that this has to painted in Vendor Location B and then this will be returned to our SEZ Unit.
We needs the clarifications regarding Export Incentive to DTA supplier. At present our DTA supplier is
supplying us 100% cotton knitted gloves in USD and getting Duty Drawback on KG basis, no other
benefit like ROSCTL.
Please let us know what are the other benefits can get by DTA supplier , so that we can ask them to
reduce price for the final products that 100% cotton knitted gloves under chapter 61
We are in the business of software development and ITES. In one of our software testing project, we
wish to import a few of mobile phones (which are currently not available in India) from our branch in
US on returnable basis. We understand that at the time of import clearance of mobile phones
compulsory registration certificate needs to be furnished (BIS). However there is a circular issued by
Ministry of Finance (copy of attached) wherein Department of Electronics and Information Technology
has clarified that goods imported for the purpose of demonstration/development/testing are exempt
from the application of compulsory registration order. A declaration from importer/local
representative may be treated as sufficient evidence to process such clearances.
Though there is a circular in place we thought to get consent from Mumbai Customs to avoid any
issue at the time of clearance. For your ready reference we attached herewith copy of letter
addressed to Dy Commissioner of Customs. In this pandemic period, entry in cargo has been
restricted. Hence we could not meet the relevant authorities in cargo. We did follow-up through our
CHA. However we did not get timely response. After repeated follow-ups, we got verbal reply stating
consent cannot be given as the same does not fall under their scope. Since we did not get any
consent from Mumbai customs, we are unable to import the mobile phones for the project purpose.
In view of the above we are approaching your office with fervent hope that we would get some help
from your office. Please let us know how to take-up this matter further so that we would the get
consent for importing mobile phones
Given the letter of approvals issued by VSEZ/CSEZ towards IT/ITES operations, we wanted to check if
there is any definition of IT/ITES prescribed under SEZ regulations in order to understand the scope of
IT/ITES as many a times large number of units carry out marketing support services as well though the
IT/ITES is the approved category of authorised operations as per letter of approvals and hence, the
request.
Can we extend WFH another 3moths (As per Instruction 85) till March 21? if DoT not extended WFH
beyond 31st December.
We are manufacturers of Quartz Slabs in Rajasthan and another E.O.U. in Bangalore wants to buy
slabs for fabrication and export.
Please confirm the following
1. What documents we should take from another E.O.U.
2. If the sales to another E.O.U. will calculated in our export target.
3. Any procedure or safeguards / documents to be prepared in this case.
We are 100% EOU and an EPCES member. We have obtained the attached approval from DC-MEPZ for
addition of location. The subject property & factory shed adjoins our existing EOU.
We would like to know about other compliances that need to be adhered with GST, Customs etc., in
order to utilize the new location for manufacturing & warehouse activities.
Please assist.
We need your guidance/ inputs on the requirement of endorsement of zero GST Service and Goods
invoices. Do we need to get all zero GST invoices endorsed from Specified Officer of SEZ or it is
required just in case of vendors who demand the endorsed copies of invoices for filing GST refund,
etc. Need to understand the legal provisions.
Similar to above, do we need to collect endorsed copies of all zero GST invoices raised on our clients
for our audit purposes, etc. Any legal provision available for this as well.
Also, need to understand the requirement of executing updated BCLUT for zero GST service value.
Moreover, in the above cited matter we have go through the Notification issued by the department:
• Notification No-54 dt. 30.06.2017 for Exemption Cess on IGST and Compensation Cess on Import
of Goods elaborated as under :- In exercise of the powers conferred by sub-sections (1) of Sec-25 of
the Customs Act, 1962 (52 of 1962), read with Sec-91 & 94 of the Finance (No.2), Act,2004 (23 of
2004), the Central Government being satisfied that it is necessary I the public interest so to do, hereby
exempts all the goods falling under First Schedule to the Custom Tariff Act, 1975 (51 of 1975), when
imported into India, from the whole of Education Cess which is liveable thereon under sub-section (7)
& (9) of Sec-3 of the Customs Tariff Act’1975, read with Sections 91,93 & 94 of the said Finance Act.
This Notification shall come into force w.e.f. 1-7-17.
• Notification No-55 dt. 30.06.2017 for Exemption Cess on IGST and Compensation Cess on Import
of Goods elaborated as under :- In exercise of the powers conferred by sub-sections (1) of Sec-25 of
the Customs Act, 1962 (52 of 1962), read with Sec-136 & 139 of the Finance Act,2007 (22 of 2007) ,
the Central Government being satisfied that it is necessary I the public interest so to do, hereby
exempts all the goods falling under First Schedule to the Custom Tariff Act, 1975 (51 of 1975), when
imported into India, from the whole of Secondary & Higher Education Cess which is liveable thereon
under sub-section (7) & (9) of Sec-3 of the Customs Tariff Act’1975, read with Sections 136,138 & 139
of the said Finance Act. This Notification shall come into force w.e.f. 1-7-17.
If the all the related Notification issued you have not incorporated the words Compensation Cess even
though mentioned in the main frame of Notification. If it is possible than can representation with
ministry to incorporate Compensation Cess in the above Notification with retrospective effect.
Moreover, if you have any Notification in relation to this please be provided to us on Compensation
Cess on Import of Coal by SEZ Developer/Unit
One of our customers a Trissur based M/s Welt India Trading P ltd is engaged in export of bananas.
They have taken the godown of M/s Sara Impex , located at Theni, Tamil nadu ( address given below)
on rent . We raise our invoice on M/s Welt India, Trissur and the goods are sent to M/s Sara Impex,
Theni , Tamil Nadu
After packing at the godown of Sara Impex, the same is transported to Kochi for export
In our bill we mention, Welt India in the buyer column and Sara Impex in the Consignee ( other than
buyer ) column. Please see attached bill
In the E way bill we mention Welt India and Sara Impex. Please see attached E way bill
Welt India is registered under GST but Sara Impex is not
Please advise if the documentation of the above transaction is in order with respect to GST formalities
in the light of the fact that Sara Impex is not registered under GST
BILLING ADDRESS:
WELT INDIA TRADING PRIVATE LIMITED
16/952 OLD 7/240 D CITY CENTRE
CHAVAKKAD, THRISSUR, KERALA 680506
KERALA
GSTIN :
32AABCW6564H2Z8
DELIVERY ADDRESS:
SARAIMPEX
MEGAMALAI HIGH WAY, NEAR GOVT HR SEC SCHOOL
VELLAYAMlVIALPURAKA,
CHINNAMANUR THENI(DIST), TAMIL NADU
PIN:625515
GSTIN: NIL
Based on the clarification provided by you & the same was discussed with Custom Officer & they have
to denied to accept this Notification & clarification on issue pertains to Compensation Cess. That is not
relevant to Compensation Cess on Import of Coal.
moreover they stated that the Notification No-64/2017 issued in relation to exemption granted of
IGST not applicable to Compensation Cess & also Ministry has issued separate notification of
exemption granted on Compensation cess to EOU on imported of Coal. Is there any Notification/
circular issued in relation to SEZ. If so then provide the copy of the same.
We, M/s.Unipower Transformers Pvt. Ltd is an EOU unit at Cochin, manufacturing and exporting
transformers to Canada. We have already shipped 24 nos( 12 containers) of 5 MVA transformers and
the first two numbers were failed in testing. We have to take back the failed units and replace with
new one. In this connection, we wish to have your firm opinion on the following.
1.A failed product: Is there any provision for scrapping the failed product at a foreign country ? If
there is provision, kindly furnish the relevant customs/RBI rule.
2.Replacement against a failure product: whether it can be shipped in "NIL" payment invoice/shipping
Bill, without getting back the failed product. The relevant rules may also be furnished
Our Unit is situated in Appear Park SEZ Ahmedabad and fall under Jurisdiction of Kandla SEZ. We have
following Query :
1.0 Special Economic zone are entitled to Procure Goods Duty Free from Domestic Tariff area. Supply
to special Economic zone is Treated as “ Zero rated Supply” under GST . supplier to sez unit has to
supply Goods either without Payment of IGST against LUT/Bond or with Payment of IGST. However
there are certain suppliers who supply Goods with charging GST on invoice and also collect the GST
from SEZ unit. In this case ,Sez unit received the Goods after Payment GST on Goods. Though amount
of GST credit may be small in short period but over the year amount run into Lacs of Rupees.
In this case, will SEZ unit entitle to claim GST Input credit on Goods supply with Payment of GST and
sez unit has Paid GST amount. ?
2.0 if answer to Point 1 is Yes, then can SEZ unit claim refund of accumulated IGST credit in credit
ledger or refund of IGST Paid on export of Goods With Payment of IGST ? All Goods manufactured by
sez unit are exported.
Whether the compensation cess is applicable on steam (non-coking) coal imported by the SEZ
Developer or not.
If so, please provide notification/circular any in relation to this.
We are planning for space expansion for one of our existing SEZ unit which was registered during
2019 and we have started Commercial production of the SEZ Unit in December 2019.
Under the same LOA we are planning for space expansion within the SEZ (Developer is same) of
adjacent building.
The Government has announced the direct tax benefits under the sunset clause for SEZ for the SEZ
Units that have already been approved before 31/03/2020 upto 31/03/2021.
Seeking clarification from your good office whether the income generated from the
expansion unit is eligible to avail of the Income-tax benefits under Section 10AA of the Income-tax Act
for the unexpired period of the LoA, ie. of the existing SEZ Unit.
I am an EOU unit and have imported Raw materials duty free. I am exporting the same raw materials
as I am not able to use such raw materials in my production. At the time of clearance of such raw
materials, am I required to pay Customs on this which I had claimed exemption at the time of import.
We are an 100% EOU, exporting Egg Powder, partly selling Raw eggs and Animal Feeds domestically
which are GST Exempted commodities.
We also do trading business of Eggs which are exempted and we do not pay & charge GST on
buying/selling the Eggs for Trading.
Further we procure ingredients for Animal Feed which are mostly used for captive consumption (for
export of zero rated egg powder) and partly sold outside which are GST exempted.
The said ingredients are GST exempted for few items and GST paid for few items.
Under such circumstances, we request you to kindly advise me whether reversal of Input credit on
Exempted sale of Animal Feed as per our calculation is correct:
Please note that we have separate books of accounts and item wise Input credit data. lease advise, as
GST range is about to issue notice asking us to reverse the entire Input credit on Turnover basis,
irrespective of whether we claimed Input tax or not.
While we can claim the duty drawback, do you know the limit or up to how much can be claimed?
Also you state that the Unit must pay from Foreign Currency account, but please note that all DTA
procurements are always paid in INR.
Could you pls clarify?
We are 100 % EOU unit, holding Green Card and 1 Star House and manufacturing Industrial Valves
supplied to Oil and Gas Industries around the World. We have started DTA sales very recently. We are
charging 7.5 % BCD and 10 % SWS on BCD on our Customer Invoice, since we import some parts used
on the same Valve assembly with exempted duties.
This 8.5% is actually charged on the whole invoice value. Our request is whether we can charge 8.5%
only on the import contents on the assembly? Since it is not right to charge 8.5 % duty to a customer
for a locally purchased parts also. We are collected BCD & SWS from our customer,this amount how to
pay in customs. As below our sales product HSN code.
HSN Code: 8481 8030, 8481 3000, 8481 9090
We, M/s Abhijeet Ferrotech Ltd , have received an order from M/s Mortex India Pvt.Ltd. for Merchant
Export with following terms and condition
Terms of order:
1. Abhijeet Ferrotech Ltd will issue tax invoice to M/s Mortex India Pvt. Ltd.(GSTIN-
19AAICM20141ZC) with concessional rate 0.1 %
2. Mortex India Pvt Ltd (19AAICM20141ZC) has transferred the ownership of the goods to QVC Pvt
Ltd (19AAACQ1276D1ZL)
3. Mortex India Pvt Ltd will issue tax invoice to M/s QVC Pvt Ltd with concessional rate 0.1 %
4. Shipping bill will be filled in the name of QVC Pvt ltd in SEZ Online and which invoice number
issued by M/s Abhijeet Ferrotech Ltd to Mortex India Pvt Ltd & by M/s Mortex India pvt ltd to M/s
QVC Pvt Ltd will be mention in shipping bill.
5. Bill of Lading (B/L) will be provided by M/s QVC Pvt Ltd as proof of export.
Sir, is above transaction possible in GST regime for merchant export? Kindly advice
We are instant noodle factory in CCCL SEZ, Tamil Nadu, Tuticorin.

A key raw material for our processing is Edible Palm Oil. We buy this from a DTA supplier in Tuticorin
who is currently importing from Indonesia/Malaysia. All our finished goods are exported and nothing
sold to Domestic market.
We buy with zero rated GST.
Since this edible oil is imported with a customs duty of 40% and it is inbuilt in the price. The supplier is
not willing and says cannot supply us without the customs duty paid.
If we were to import it, we would not have to pay any customs duty on it. But we would have to buy
in big volume and thus the reason we buy it from DTA.
My query is if there is any procedure or way to claim this customs duty paid for the amount we have
purchased?
Further, we engage transporters who are not GTA to transport our raw materials from suppliers and
for transport of our finished goods to our customers- both coming under authorised operations-
Should we pay GST on reverse charge mechanism
If we should pay, can we pay with retro effect and apply for refund
Our is SEZ unit (Prime Meiden Limited) located at MPSEZ, Naidupet, Andhra Pradesh. We need
clarification about IGST @ 0.1% is applicable or not.
As per the clause No.45 (11). Goods shall be exported directly from the Special Economic Zone or
through any other port where the merchant exporter files his shipping bill, in which case the goods
shall move directly from the Special Economic Zone to the said port of export on the basis of pink
shipping bill as if these were movement of goods from one warehouse to another;
(ii) export document shall contain the name of the merchant exporter or the status holder and the
Unit; (iii) merchant exporter or status holder, as the case may be, shall export goods under a free
Shipping Bill and submit a disclaimer that no Drawback, Duty Exemption Pass Book credit or fulfillment
of export obligation under any export promotion scheme under the Foreign Trade Policy shall be
availed by him on the goods so exported. In this case taxes and duties are exempted.
Please confirm whether the IGST @ 0.10% is applicable or not. Kindly given us the suggestion.
We are Syntel International Pvt ltd, Tirunelveli – Co-Developer, ELCOT SEZ. Our Group Company
namely
Syntel Software LLP, Tirunelveli SEZ Unit is consuming entire power. Every month between 40k to 50k
EB department is charging Electricity Tax. Sep 20 EB dept charged Rs.39,344/- as EB tax. Sample bill
attached.
Pl confirm whether SEZ zone is exempted from EB TAX.
We are EPCES - MEPZ member and would like to seek clarification / suitable reply to a notice we have
received from Chennai Customs regarding ineligible IGST refunds availed by EOU.
We are 100% EOU, we import inputs & capital goods by claiming exemption of duties & tax and use
the same for manufacture & export. About 2% of our sales are in DTA and 98% exports.
We also procure raw materials domestically, through which we accumulate Input Tax Credit. We
export with payment of tax and take IGST refund. Now, we have received the attached letter from
Customs and would like to seek clarification from you on this matter.
I am also enclosing a summary of exports with payment of tax and refunds availed for your reference.
Year-wise Details of IGST Refund on goods exported:
FY2017-18 - Rs. 71,56,292
FY2018-19 - Rs. 59,29,337
FY2019-20 - Rs. 2,47,33,885
FY2020-21 - Rs. 1,11,00,725 (Shipping Bill with IGST filed. Refunds pending)
The Central Government vide Gazette Notification Dated December 20th, 2019 amended Rule 5 (2)
which was substituted as follows:-
Rule (d) - All existing notified Special Economic Zones shall be deemed to be a multi-sector Special
Economic Zone.
Explanation – For the purpose of this clause, a “multi-sector Special Economic Zone” means a Special
Economic Zone for more than one sector where Units may be set up for manufacture of goods falling
in two or more sectors or rendering of services falling in two or more sectors or any combination
thereof including trading and warehousing.”;
SEZ Act 2005 U/s 2 has the following definitions.
(n) “Free Trade and Warehousing Zone” means a Special Economic Zone wherein mainly trading and
warehousing and other activities related thereto are carried on;
(za) "Special Economic Zone" means each Special Economic Zone notified under the proviso to sub-
section (4) of section 3 and sub-section (1) of section 4 (including Free Trade and Warehousing Zone)
and includes an existing Special Economic Zone;
The amendments made vide Gazette Notification of December 20th, 2019 didn’t exclude any FTWZs
from qualifying as “existing notified Special Economic Zones”.
You are requested to kindly clarify that all existing Notified FTWZs (SEZ) in the country are deemed
Multi-Sector Special Economic Zones. This clarity will enable the Developers to continue making
further Investments into Development activity for attracting prospective new Units and Supply Chains
seeking to relocate from China.
We, Metadata Technologies, a Special Economic Zone unit operating in SmartCity, Cochin since 2018.
This is to invite your kind attention regarding our below query-
Can we claim the refund of IGST paid for our expenses in SEZ
We, Metadata Technologies, a Special Economic Zone unit operating in SmartCity, Cochin since 2018.
This is to invite your kind attention regarding our below queries related to direct tax and indirect tax
exemptions for SEZ units.
· Eligibility to claim 10AA deduction under Income Tax for a unit transferred from DTA to SEZ
· Can we claim the refund of IGST paid for our expenses in SEZ
Please find the below elaboration as requested in the trail mail.
A DTA unit is transferred their entire business to SEZ in 2018 and have no other branches anywhere.
FY 2018-19 was the first financial year in SEZ. Unit has achieved profit in that year but they have ‘carry
forward loss’ to set off. Also in FY 2019-20, unit has achieved profit.
1) Since it is a SEZ unit, can they take Tax holiday exemption in FY 2019-20?
2) Or the unit has any restrictions to claim the exemption?
I am from Cadence, a Unit in RMZ- Ecoworld SEZ. There is a change in Directors of the company
recently. Please let us know the process for intimation/incorporation of the same with SEZ office.
Please find attached our representation sent to various department on MEIS, RoSCTL & RoDTEP
We MKU limited Kanpur are engaged in the manufacture & export of defence goods such as Bullet
Proof Jacket, Bullet Proof Helmet, Ballistic Shield, Hard & Soft Armour panel and other protective
equipment etc. The MEIS on chapter 61,62 & 63 were withdrawn in which our products namely Bullet
Proof Jacket (Chapter 62104010) & Soft Armour Panel (Chapter 63079090) covered, due to cap of
Rs.10.1 per pcs on Bullet Proof Jacket (Chapter 62104010) the incentive almost become NIL being the
price of the same is approximate 50,000/-. Please take-up the matter to remove cap.
Also we would draw your kind attention on the Notification No. 30/2015-2020-DGFT dated 1st
September, 2020 on Ceiling/ cap on MEIS benefits available to exporters on exports made from
01.09.2020 to 31.12.2020.
Effect of this Notification: A limit on total reward under MEIS has been imposed so that for exports
made from 01.09.2020 to 31.12.2020 the total reward which can be claimed by an IEC holder does not
exceed the ceiling of Rs. 2 Cr.
The cap of Rs.2 Cr imposed on export from 01.09.2020 to 31.12.2020 may be take-up and may be
withdrawn in the interest of the industries as the industry is facing huge financial crunch during this
serious pandemic.
A new scheme namely RoDTEP in replacement of MEIS & ROSCTL, so please take-up the matter to the
concerned committee for suitable rate under RoDTEP
1. Our company is not able to upload our MEIS claim for export done and realized for FY 2020-21 so
when this is going to open for uploading.
2. As MEIS is not applicable wef 1st Jan 2021, any other alternative scheme is being re-launched/to be
launched to support EOU exporter and with effect from which date as this was big relief for exporters
like us.
Sub: Challenge faced in obtaining EGM number for the shipments made from SEZ, Mahindra World
City, Chengelpet for the period 2017-18 & 2018-19
Ref: Our exporter code no.0488008514
Please find enclosed the details of exports made by our company. We require the EGM details to
apply for the refund of the GST. As ours is a unit in SEZ, the EGM details were not required earlier.
However for applying for refund of the GST the details are required. Our Forwarding agent is not able
to help us in this regard.
We request you to kindly guide/help us in obtaining the required EGM details to facilitate applying for
the refund of the GST.
I have query relating to DSPF filing requirement w.r.t procurement of services with 0% IGST. As per
the NSDL release in September 2019, SEZ units are required to report domestic services procured with
0% IGST, by giving details of invoice number, vendors name, GSTN, LUT number etc.,
My queries are below
• Reporting of Bond/LUT number is one of the mandatory requirement. Since, LUT number is
applicable for each GSTN of the service provider and which is valid till 31st March of each financial
year, is there any online window to verify these LUTs quoted by vendor either in GSTN portal or
NSDL ? this will reduce lot of manual effort in following-up with vendor for correct LUT numbers.
• 0% IGST is applicable only for the default list of services being approved, due to absence of SAC
codes in the default list it is becoming more cumbersome while updating the DSPF, is there any
mapping available between these two.
• Is there any representation being made with ministry to link NSDL & GSTN network, since these
data are already available in GST network and same can be auto populated in NSDL as well.
We are a manufacturing company engaged in manufacture of packing cartons and based out of CSEZ.
Our customers are spread all over South India. We export to Middle East and we cater to 100% EOU ,
customers based within SEZ and DTA units
We also bill in USD to some 100% EOU customers to improve our net Foreign Earnings
Request you to kindly arrange to clarify the following:
(1) Is reverse charge applicable to SEZ units. If applicable , how to recover the amount so paid as
there seem to be no mechanism for GST refund in case of SEZ units and GST for DTA sales are paid
upfront while filing documents with the customs;
(4) Do we, in SEZ, have to pay GST upfront, whereas all other units need to pay only by the 20 th of
subsequent month.
One of our customers is exporting fruits to Dubai for which he will purchase packing cartons from us.
The packing of the product is done in their factory at Theni, near Madurai, Tamil Nadua and we raise a
bill on his Theni address. It is a DTA sale for us. Can we receive payment for this from his dubai bank
account. If so, should the payment be in INR or USD
We have received order from M/S. Larson & Turbo – Kuwait, End user Kuwait oil company - Kuwait .
Our Work order No. EXP/7733/19 Purchase order No. 7800014651
for supply of control Valve and accessories value US $ 585847.00
In this connection, we have ordered one component namely Actuator to M/s. Bernard France, as per
the End user requirement. Delivery date for the shipment is 20th October, 2020. Understand from
M/s. Bernard France they are manufacturing the component in India at M/s. Rotex Manufacturers &
Engineers private Limited., Mumbai.
To achieve delivery date and to avoid liquidated damages, we planned to pick up the material from
Mumbai. In this connection, we need your confirmation
1) We have to make our payment to our vendor to M/s Bernard France as per our purchase order
terms. P.O No. 1919865 and 2005964 copy of the purchase order attached.
2) Please advise the documents required and procedure to be followed.
Other details: We M/s. Severn Glocon India Private Limited., Chennai – India.
Order received from L & T Kuwait. End user also located at Kuwait.
As per condition of End user of the Project, We need use Bernard France Actuator.
M/s Bernard France and M/s. Rotex Manufactures - Mumbai are already having Joint venture
agreement. They are manufacturing the our Actuator at M/s. Rotex Manufactures - Mumbai. M/s.
Bernard France is not registered in India. (GST Act). We have submitted our Purchase Order of M/s.
Bernard, Tri-party agreement, L&T Kuwait Purchase order and End User approved vendor list.
Details : Declaration on SOFTEX – “Software has been developed and exported using "authorized and
legitimate datacom link" and certified that software described above was actually transmitted.”
Query: During current pandemic scenario, SEZ unit's employees are Working From Home,
Software/Software related services are not being exported using “authorized link” as employees are
using their individual domestic broadband internet connections. Whether these individual domestic
broadband internet connections of employees will be considered as "authorised & legitimate" as per
SEZ rules for the purposes of export/
Duty on book printing -
1. How is possible that one industry/ one Product, i.e .printed books is considering as manufacturing
of services in GST under SAC Code 9989 and other as Goods in Customs under HSN Code 4901, Please
clarify that taxability on above transactions and ITC as per GST and FTP Rule and Provision.
2. In Printing of Books business how can avail two facilities one as per FTP as Printed Books is a Goods
under HSN Code 4901 and other as service in GST under SAC code 9989. Please clarify; An EOUs shall
export under LUT without payment of IGST or under Not Applicable category.
3. We are getting orders from overseas customers for printing of books for supply in India and
payment for such service has been received in convertible foreign exchange. We do supply under LUT
as per IGST Act Section 2(6) “Export of services” along with reversal of duties of customs which are
availed for exemption, if utilized for the same. What will be the Tax Liability of as such supply, please
clarify as per GST and FTP Rule and Provision.
In Pre-GST, Upon renewal of LOP and getting Green Card from MEPZ, the records were produced to
Central Excise for obtaining
1. REVISED PRIVATE BONDED WAREHOUSE LICENCE (under Section 58 (1) of the Customs Act, 1962)
2. REVISED MANUFACTURING LICENSE, Under Section 65 of the Customs Act, 1962
3. Form B-17 General Surety / Bond was executed.
Now, I understand that Form B-17 bond, Private Bonded warehouse etc. has been done with.
Can you please clarify what is the procedure to be followed NOW with GST & Customs after LOP
renewal?
Response by GT Spoc
The item “Crude or roughly trimmed Granite” bearing HSN Code 25161100 is mentioned as ’Restricted’ in ITC (HS)
in Schedule 1- Import policy. An Import Licence/ authorisation shall be required in order to import the same.
The application can be made online by filling up form ANF 2M (attached for easy reference) along with the
prescribed documents. Original application along with Treasury Receipt (TR) / Demand Draft shall be submitted to
concerned Regional Authority and self-attested copy of same shall be submitted to DGFT in duplicate along with
proof of submission of original application to concerned RA.
The provisions of Sec.194Q shall not apply to a transaction on which TDS/TCS is applicable under any other
provisions of the Act except Sec.206C(1H). Further, as per the second proviso of Sec.206C(1H), the seller shall not
collect TCS, if the buyer is liable to deduct tax at source under any other provision of this Act on the goods
purchased by him from the seller and has deducted such amount. On a harmonious reading of the above provisions,
in the present case, if the buyer is deducting tax u/s 194Q on all transactions eventuating after 01 July 2021, the
seller is exempted from the liability to collect TCS.
However, kindly note that the aforesaid positions may need detailed review and analysis based on facts of specific
case in hand.
In discussion with queriest
In discussion with queriest
Yes SEZ units are allowed to open EEFC accounts.
Similar query has been received from RD EPCES on 11th June and responded on 14th June.
With reference to Circular 7/2020-Customs dated 05th February 2020, please note that requirement of report from
a Chartered Engineer for import of used goods is prescribed and prevalent practice under Customs Valuation
(Determination of Value of Imported Goods) Rules 2007 to ascertain the life of such goods as well as value of such
goods. However, if the SEZ unit is able to satisfy this condition through sufficient documentation, the Custom
authorities may waive off the above mentioned condition.
In discussion with the queriest for additional details/clarification in relation to the query.
EPCES RCMC certificate is eligible for applying to SEIS by SEZ and EOU units.
Forwarded to EPCES team as the query raised by the member is EPCES services specific.
It is clear from the notification no. 36/2015-2020, New Delhi, dated 18th December 2019 that import of gold in
unwrought form has been reclassified as "restricted" from "free" and import of such goods can take place through
nominated agencies only.
It is immaterial how the previous imports were made.
As part of our engagement with EPCES, we can only provide response to operational business queries to the
Members of EPCES only.
In case you are willing to discuss your queries, we can do it separately.
The EOU scheme under the FTP provides for the export of goods and services. Hence, in cases where the LOP/
LOA of the unit authorizes the Unit to export/ provide services, the EOU may also supply services to another EOU.
This fact has to be clearly represented before the Authorities. Trust this clarifies the query.
1. Can EOU sell the Goods in DTA is there any restriction NFE positive.
As per Chapter 6 – para 6.08(a) of the Foreign Trade Policy, an EOU unit can sell the goods in DTA, subject to
following conditions:
i. EOU units, other than gems and jewellery units may sell finished goods manufactured by them as specified
in LoP (including by-products, rejects, waste and scraps arising in the course of production, manufacture, processing
or packaging of such goods) which are freely importable under FTP in DTA, subject to fulfilment of positive NFE.
ii. The DTA sale shall be subject to payment of excise duty, if applicable, and/ or payment of GST and
compensation cess along with reversal of duties of Custom leviable under First Schedule to the Customs Tariff Act,
1975 availed
Q1. Sales as exemption,
invoice raised fromif EOU
any on
to the
EOUinputs
in INRutilized for the
in the state of purpose of manufacturing
Kerala come of or
under DTA sale such finished
deemed goodsHow
export?
(including
to show thisby-products, rejects,
in the revenue waste
report and
with scraps arising in the course of production, manufacture, processing or
customs.-
GT Response: As supply from an EOU to another EOU will classify as a deemed export pursuant to Notification No.
Notification No. 48/2017-Central Tax dated 18.10.2017. The notification provides that a supply by a Registered
person to an EOU will qualify as a deemed export. Therefore a supply by an EOU to another EOU will qualify as a
deemed export.
The procedure for disclosure and discharge of liability has been elaborated in Paragraph 6.13 of FTP 2015-20 further
amended by Notification No. 23/2015-2020 dated August 13, 2016 issued by the DGFT.
Q2.
IssueInvoice raised
resolved from
on call own
with EOU unit to own SEZ in INR in Kerala by branch transfer will be deemed export?
member
In case of Point 2, where supply of Goods by SEZ to EOU by filing Bill of entry, under which table of GSTR-1 & 3B
outward supply would be shown?
Supply of goods by SEZ to EOU will be disclosed as below:-
1. GSTR-1 :- Under Table 6A
2. GSTR-3B:- Under table 3.1 (a)
In case of Point 2, where supply of Goods by SEZ to EOU by filing Bill of Entry, is this transaction considered as
Deemed export under Foreign Trade Policy? As per sez rule 53 clause (J), calculation of NFE require FOB value of
this transaction to be included in NFE calculation. Also while filing BOE in sez online system it shown as deemed
export.
In relation to the below mail, we understand that, the SEZ developer is proposing to import diesel for use in
construction equipment for undertaking construction activity within SEZ. In this regard, a query has been raised
regarding availability of exemption on duties and taxes for procurement of HSD from DTA (Intra or Interstate) to
such SEZ Developer. Further, if yes, requirement of prior approvals if any for claiming such exemption.
In this regard, please note that as per proviso to Rule 27 of SEZ Rules, 2006, duty exemption is available for all
goods and services which are required for setting up of SEZ unit. Relevant extract of the said provision is as follows:
Provided that exemptions from payment of duty, taxes or cess, drawbacks and concessions on all types of goods
and services, required for setting up and maintenance of the factory building, allowed to a unit shall also be
available
1. to theitcontractors
Whether [including
is permissible sub-contractors]
under the appointed by such unit and all the documents in such cases
SEZ Act and Rules.
shall
As perbear
Rulethe
43name
of theofSEZ
theRules,
unit along
2006,with theunit
an SEZ contractor and these
is permissible shall be filed
to undertake job jointly in the
work from nameunit
a DTA of the unit and
for export
on the basis of annual permission. Such sub-contracting is permissible for the SEZ unit subject to the condition that
the DTA exporter should supply all raw material including semi-finished goods and consumables including fuel etc
and the finished goods are exported directly by the SEZ unit on behalf of the DTA exporter from the SEZ (except in
case where the DTA unit is EOU/EHTP/STP/BTP unit wherein the export can take place from SEZ or the DTA unit).
Export documents in these cases are required to be filed jointly in the name of DTA exporter and SEZ unit in the
SEZ. However, such exports are not counted for the discharge of export obligation including NFE of the SEZ unit.
2. The provisions
The provisions and rules
of Chapter 6 of applicable
the ForeigntoTrade
this transaction.
Policy and its procedures are applicable to EOU, as well as to
Electronics Hardware Technology Parks (EHTPs), Software Technology Parks (STPs) and Bio-Technology Parks (BTPs).
The chapter also contain export policies and procedures by an EOU unit.
In case you need any further assistance/ clarification in this regard please feel free to revert.
Please note that SEZ online has vide Notification No.: NDML/SEZ Online/2019/1 dated 27 August 2019 has notified
on the availability of updation of Bond cum Legal Undertaking details in SEZ Online System.
Furthermore, vide the monthly release (March 2021) by SEZ online on new functionalities, the feature pertaining to
Recording of IGST & Compensation Cess (DTA Procurement (Goods & Services) under Bond / LUT has also been
enumerated.
Relevant documents are attached for ease of reference.
Trust the above is useful. Please let us know in case you need any further assistance in this regard
Does Provision of RCM under GST Act applicable to special economic zone ? –
RCM in case of import of Services -
Import of Services by SEZ is liable to GST under reverse charge mechanism under Section 5(3)of the IGST Act, 2017.
However, import of services by SEZ for authorized operations are exempt from GST vide Notification 18/2017 –IT (R)
dated July 5, 2017.(Notification no 18/2017 attached).
RCM in case of other notified input/ input services (Section 5(3) / 5(4) of IGST Act) -
RCM is applicable in such cases. However, SEZ units are exempted from the levy of IGST for 66 services which have
been declared as default approved services. Hence, there arises no requirement to discharge GST on reverse charge
basis for any
Referring the of the
trail services
mail, mentionedthat
we understand in the
youlist. (Uniform
need list of on
clarification Services SEZ attached).
valuation method to be adopted for removal
of computer from SEZ unit to Domestic Tariff Area (DTA).
In this regards, please note that a SEZ unit may remove Capital Goods to domestic area after use on payment of
duty. The duty shall be levied on depreciated value of goods. Such depreciation in value shall be allowed for the
period from the date of commencement of production or where such capital goods have been received in the Unit
after such commencement of production from the date such goods have been put to use for production till the date
of presentation of Bill of Entry for home consumption. The depreciation shall be allowed in straight line method as
specified below:
1st year - the
Referring 10%trail
every quarter
mail, we understand that you need clarification on valuation method to be adopted for removal
of computer from SEZ unit to Domestic Tariff Area (DTA).
In this regards, please note that a SEZ unit may remove Capital Goods to domestic area after use on payment of
duty. The duty shall be levied on depreciated value of goods. Such depreciation in value shall be allowed for the
period from the date of commencement of production or where such capital goods have been received in the Unit
after such commencement of production from the date such goods have been put to use for production till the date
of presentation of Bill of Entry for home consumption. The depreciation shall be allowed in straight line method as
specified below:
1st year - 10%
In reference toevery quarter
the query raised in trail mail, please note that there is no such specific exemption of taxes/duties as
on date to DTA units while procurement of goods from a SEZ/ EOU unit. Hence, applicable duties would form cost
to the DTA unit. Further, Company may also write to CBIC with a copy to Ministry of Finance (Department of
Revenue) seeking a quick clarification.
We understand that practically certain SEZ/ DGFT offices are denying the sale/ transfer of second hand computers/
laptops used BY SEZ employees, to the DTA unit stating that the same fall under the restricted items under the FTP.
It is our view that Para 2.33 of FTP and the Customs Circular dated 4th July 2011(relating to dumping of E-Waste
into the country) will not be applicable to any inter-company transfer of used computers from an SEZ unit to a DTA
unit as the same does not partake the nature of “dumping”.
Please note that the above scenario will have to be explained and represented in detail with the concerned officials
as the same involves a question of interpretation.
We understand that the Company is a SEZ unit and is engaged in procuring goods locally for trading and exporting
to USA. One of the customers has requested that the goods are to be directly exported from the supplier’s place
instead of bringing goods into SEZ and then exporting. The company wants to know if such export can be made
directly from DTA Area and payment can be made in USD
As per Sec 16(b) of IGST Act, 2017 supply made to a SEZ for authorised operations is considered as zero rated
supply. However, as per Rule 33 of SEZ Rules, any goods procured by the unit for authorised operations from DTA
must be brought into the SEZ unit for the unit to avail the SEZ benefit. Also, as per Section 51 of SEZ Act, 2005, the
SEZ Act has an overriding effect over any other statutes.
In the current
Please scenario,
note that since60
as per Rule the
ofgoods are Rules,
the CGST exported directly
2017, from the
the details DTAintegrated
of the unit, the SEZ
tax unit
paid cannot
on the avail
import theof
benefit
goods orofgoods
zero rating andinas
brought a result Tariff
domestic GST isArea
to befrom
paidSpecial
by the Economic
Company at theunit
Zone timeorofa procurement fromZone
Special Economic the DTA
unit.
developer on a bill of entry shall be made available in Part D of FORM GSTR-2A electronically through the common
portal.
On a separate note, we are unable to see the solution provided by ICEGATE to the issue raised by the XO Pack in the
attached emails.
Please note that we have practically observed that supplies made by SEZ unit to DTA units are appearing in the
GSTR 2A of the recipient under the tab IMPG SEZ (Import of Goods from SEZ Units/Developers on Bill of Entry)
We
We would request
understand thatyou to kindly
goods raise a grievance
are exported ticket with
by SEZ through the GSTexporter.
a merchant helpdesk for a speedy resolution.
In reference to your transaction, we would like to bring to your kind attention that Rule 46 of SEZ Rules allows SEZ
units to export their goods through merchant exporters. Said Rule 46(11) provides the procedure for the merchant
export transactions. It provides that,
(i) goods shall be exported directly from the Special Economic Zone or through any other port where the merchant
exporter files his shipping bill, in which case the goods shall move directly from the Special Economic Zone to the
said port of export on the basis of pink shipping bill as if these were movement of goods from one Warehouse to
another
(ii)
Youexport document shall
have mentioned that, contain the name
Transaction will beofdisclosed
the merchant
in GSTRexporter or the
3B of DTA status
unit holder
– Could youand the Unit;
explain this. In our view,
since we would have filed Bill of entry for the subject rejection, we are not required to declare this transaction in
our GSTR-1 or 3B return. The IGST mentioned in the Bill of entry would reflect in the GSTR 2B of the vendor, basis
this he can claim ITC of IGST by declaring the same in his GSTR-3B. Separately, whether the vendor is also required
to raise a credit note (since it is a Sale return for him) and declare the same in his GSTR-1 and GSTR-3B. Please
clarify. GT Comments: As mentioned below, reimport goods would be subject to procedures in case of normal
import. Thus, Bill of entry needs to be filed by DTA or SEZ (on behalf of DTA) and same would be reflected in GSTR
3B of DTA unit. Credit note is not required to be raised as it is treated as imports.
The
Forms condition to be satisfied
a representation filed by
by us as per to
member thevarious
notification is that,Same
authorities. reimportation should
may be taken up happen within
further by EPCES3 years
with after
relevant
their exportation. In case this condition is not satisfied, we have to pay BCD and Customs Cess also. Please clarify.
GT Comments: In case conditions mentioned in notification are not satisfied BCS and SWS is required to be paid
1. The amount of duty (duty structure) payable on the return of goods to the supplier. GT Comments: As per Rule
48(3) of SEZ Rules, 2006, where goods procured from Domestic Tariff Area by a Unit are supplied back to the
Domestic Tariff Area, as it is or without substantial processing, such goods shall be treated as re-imported goods
and shall be subject to such procedure and conditions as applicable in the case of normal re-import of goods from
outside India
Provided that in the case where such goods are supplied back to the Domestic Tariff Area, as it is, and where the
import duty on such goods is ‘Nil” and while procurement of such goods no export benefits were allowed against
such goods, the Unit may be allowed to supply back such goods to Domestic Tariff Area on the basis of invoice only
and
Thankfiling
youoffor
Billyour
of Entry in Please
query. such cases shall not
find below ourberesponse
required.based on provisions of Income Tax and SEZ Law. A
detailed review needs to be undertaken for providing comments in relation to other laws.
Sec.10AA of the Income Tax, Act 1961 r.w.s 3(1)(ii) of the Taxation and Other Laws (Relaxation and Amendments of
Certain Provisions) Act, 2020, states that an SEZ unit that obtained the Letter of Approval on or before 31 March
2020 and commences operations on or before 31 March 2021, may claim deduction under Sec.10AA of the IT Act, if
all eligibility conditions/criteria relating to the formation of Unit and other matters specified in the aforesaid
provision are duly complied with.
In the present case, since the LOA was obtained after 31 March 2020 (i.e.12 June 2020), we are of the opinion that
the SEZ unit shall not be eligible to claim deduction u/s 10AA of the Income Tax Act, 1961. Further, since the SEZ
unit may not be eligible for 10AA benefit, evaluation of formative conditions to decide on the claim eligibility of the
assessee with regard to the setting up of the unit, transfer of plant and machinery/manpower etc. may not be
Referring the trail mail, we understand that the principal bank has already received the money in freely convertible
currency. However, there is a substantial delay in the issue of e-BRCs leading to a delay in export incentive
realization. There may be a possibility that the Bank have not updated the Export data processing and monitoring
system with data of export proceeds on an ‘as and when realized basis’. Please share an application letter to Bank,
requesting to issue eBRC in the said matter, as this is the glitch from the bank’s end.
Further, please note that the MEIS scheme has been discontinued effect from 1 January 2021 and the same has
been replaced with RODTEP (Remission of Duties or Taxes on Export Products).
With regard to your query in the trail mail, please note that in the process of transfer of MEIS scrip from the SEZ
unit to the DTA unit, the MEIS scrip is a ‘Duty Credit Scrip’ which is classified to be ‘goods’ under Customs Tariff vide
HSN Code 4907. The term ‘import’ under Section 2(o) of the SEZ Act, 2005, means:
(i) bringing goods or receiving services, in a Special Economic Zone, by a Unit or Developer from a place
outside India by land, sea or air or by any other mode, whether physical or otherwise’ or
(ii) receiving goods, or services by, Unit or Developer from another Unit or Developer of the same Special
Economic Zone or a different Special Economic Zone;
Furthermore, as per provisions of Section 30 of the SEZ Act, 2005,
Subject to the
Please find conditions
below specified
our responses in the rules
interleaved tomade by the Central Government in this behalf:
your query.
Query :
If a SEZ unit purchases a vehicle in the name of the unit for official purpose, whether the SEZ unit is liable to pay
GST.- GT Reply: Exemption from the levy of IGST shall only be available if the goods (car) is used for the authorized
operations of the SEZ unit. Additionally, to claim the benefit of zero rating, the supplier of the car must possess a
valid LUT which is in force as on date of the supply.
OR Can the SEZ unit claim GST exemption by submitting LOA to dealer in the initial stage itself.- GT Reply: As
highlighted above, the exemption can only be available if the car is used for the authorized operations of the unit.
Hence,
Under FTPthe 2015-20,
eligibilitySEZ
of the exemption
units from
are eligible forGST
MEISwill depend upon
incentives the nature
for export of authorized
of goods. operations
The incentive of thescheme
under MEIS SEZ
unit.
is given in the form of a Scrip/License which is generally sold by the SEZ units at discount.
In this connection, our query is as below:
1. When SEZ unit sells the MEIS scrips to a DTA buyer, whether Customs Bill of entry is required to be filed and
applicable customs duty is to be paid.
GT Comments : As per Section 30(a) of SEZ Act 2005, any goods removed from a Special Economic Zone to the
Domestic Tariff Area
As per notification shall be-Custom
52/2003 chargeable to duties ofrequires
(as amended) customsanincluding anti-dumping,
EOU to keep a track of countervailing
imported goodsand safeguard
being used in
duties under the Customs Tariff Act, 1975, where applicable, as leviable on such goods when imported
manufacturing for availing exemption under this notification. Therefore, it should not be difficult to identify the
imported goods used in domestic supply for the purpose of payment of BCD. It is important to note that the
payment process of custom duty cannot be equated with GST as it is always on importation of goods for home
consumption.
On a separate note, we will bring your concerns to the notice of EPCES for further disposal.
We understand that Latent view Analytics Private Limited (the company) is registered as an SEZ unit and is engaged
in providing data analytics, data engineering and digital transformation services.
Based on provisions of Master Circular No.14/2013-14 dated 1 July 2013 (updated on 18 June 2014), an exporter is
required to submit SOFTEX forms for export of computer software, etc, to the designated officials. Relevant extract
of the circular is provided below for ease of reference:
“(iii) The exporter should submit declaration in Form SOFTEX in quadruplicate in respect of export of computer
software
In relationand audioquery
to your / video / television
below, software
we would like toto the designated
highlight official
the below concerned of the Government of India at
provisions/notifications:
STPI / EPZ /FTZ /SEZ for valuation / certification not later than 30 days
· Paragraph 2.42 of Foreign Trade Policy 2015-2020 (FTP) provides “Third party from the exports
date of invoice
(except/Deemed
the dateExport)
of last as
invoice
definedraised in a month,
in Chapter as indicated
9 shall be above.
allowed under TheIndesignated
FTP. such cases,officials
export may also certify
documents suchthe SOFTEX Forms
as shipping of EOUs,
bills shall
indicate name of both manufacturing exporter/manufacturer and third party exporter(s). Bank Realisation
Certificate (BRC), export order and invoice should be in the name of third party exporter.”
· As per Notification No. 25/2019 - Customs (N.T.) dated 25.03.2019, Shipping Bill and Bill of Export (Forms)
Regulations 2017 specify the format of Shipping bill wherein specific column has been mentioned to declare
whether exports are third party exports along with IEC/GSTIN/PAN of manufacturer in case of third party export.
· Notification No. 40/2017 Central Tax (Rate) dated 23.10.2017 seeks to prescribe Central Tax rate of 0.05% on
intra-State supply of taxable goods by a registered supplier to a registered recipient (commonly known as merchant
exporter) for export subject to specified conditions. Similar provisions have been notified for Integrated Tax of 0.1%
on inter-state supplies vide Notification No. 41/2017--Integrated Tax (Rate) dated 23.10.2017
The accommodation service proposed to be rendered by the DTA service providers to SEZ units are covered under
section 7(5)(b) of the Integrated Goods and Services Act, 2017 IGST Act as an inter-State supply. Further, as the
accommodation services supplied to an SEZ unit are covered under IGST Act, the same can be treated as zero rated
supplies and the invoice can be raised without charging tax after executing LUT under section 16. This principle was
held in Advance Ruling No. KAR ADRG 37/2019 Dated: 16.09.2019 in case of M/s. Carnation Hotels Private Limited
vs Govt. of Karnataka.
“DTA Service Procurement Form (DSPF)” has been introduced in SEZ Online System to facilitate recording of all
Service Invoices for Services availed by SEZ Units / Developers from DTA Suppliers and review and approval of the
same.
However, as there is no specific notification or public notice from the relevant authorities exempting or allowing the
eligibility of these under EPCES membership services to be zero rated, it is suggested that the concerned SEZ unit
should approach the concerned RA and submit a request to exempt the same by allowing such receipt of services to
be zero rated supplies.
Legislative changes in Section 46 of Customs Act, 1962 does not specifically mention applicability/non applicability
of the provisions to SEZ units. Therefore, we are of the view that, it can be inferred that for all import clearances for
home consumption or warehousing, it is mandatory to file BOE one day prior to the arrival of goods (including for
imports by SEZ units).
Further, Circular 08/2021- Customs has provided certain relaxation with regard to these time-limits for filing BOE in
respect of goods imported by various modes of transport, these relaxations may also be considered as available to
SEZ units as well.
On your query, there have been various representations by the industry, however, no official clarification is currently
This point has been discussed during our webinar held on 27.11.2020, wherein it was discussed that these
representation points would be taken up EPCES further. Please refer Slide 25 in enclosed presentation for said
webinar.
Also, post our webinar, we had shared a draft document with EPCES for issues which need to be taken up with
Government. This point forms part of said document also (copy enclosed for reference).
Requesting EPCES team to accordingly respond to the member in this regard.

The query raised in relation to IEC has already been responded to on 5th February 2021. Please do let us know in
case you need any further clarification.
With regards to setting up a Solar plant in Special Economic Zones, special guidelines have been issued on 16th
February, 2016, for power Generation, Transmission & Distribution in SEZ units. As per these special guidelines, a
unit can be set up within the SEZ to generate power as a product or have a captive power plant and will be located
in the processing area. Such a power plant will be entitled to all the fiscal benefits covered under section 26 of the
SEZ Act including the benefits for initial setting up, maintenance and the duty free import of raw materials and
consumables for the generation of the power.
Kindly find below our responses to the queries:
Further to clarify can we charge IGST @ 0.1% on FIM ? – Yes, since the Company is supplying to a Merchant
exporter, the entire value of supply is chargeable at 0.1%
Whether our Client can get this @ 0.1% IGST input Credit - Yes, the merchant exporter can avail input tax credit on
its zero rated supplies.
Referring to the trail mail, attention may be drawn to ‘Foreign Trade Procedure 2015-2020’ wherein it has been
stated that furnishing of bank guarantee/LUT may be required when an exporter obtains required quantity of
precious metal in advance on outright purchase basis. Further, on failure to export within prescribed time, the
BG/LUT mat be enforced by nominated agencies.
The extract of the procedure is produced below for your quick reference:
4.83 Outright Purchase Basis in Advance

Thank you for your time on call. We understand that issue is being taken up by MOC. Let us know in case you require
We understand that M/s XO Pack, an SEZ unit will be supplying goods to another SEZ unit located within the CSEZ
and within a distance of 2-3 KM’s. Please note that a supply from an SEZ unit to another SEZ unit will be an inter-
state supply as per Section 7(5)(b) of the IGST Act, 2017. Furthermore, the Commissioner of State Tax, Kerala vide
Notification No. 3/ 2018- State Tax dated 14.05.2018 has exempted the movement of goods within the state of
Kerala, irrespective of value of goods, provided that the movement of goods is up to 25 KM from the registered
business place of a taxable person.
Hence, on a conjoint reading of Section 7 of the IGST Act, 2017 with the Notification No. 3/ 2018- State Tax dated
14.05.2018, it can our
Please find below be concluded that the
understanding movement
on the issue andofsuggestion
goods fromonanthe
SEZnote.
unit to another SEZ unit will be an inter-
state supply of goods and hence Notification No. 3/ 2018- State Tax dated 14.05.2018 issued by the Kerala state
GST Department may be prima applicable.
Our understanding:
The substitution of Section 9(2A) is only for the purposes of preventing the circumvention of benefits as an SEZ/
EOU unit. However, in our scenario, we are engaged in manufacture of gear boxes for use in renewable energy
sector. The levy of anti-dumping duty further imposes additional financial burden on the sector.
Suggestion:
We understand that the Company is engaged in manufacture of modules. The Company’s client supplies Free Issue
Materials (FIM) Special Steel Pipes, Equipment, Valves etc to be fitted on the Modules.
The Company is keen to understand if the value of free issue materials should be included in taxable value liable to
GST.
Referring to Section 15 of CGST Act, 2017, the valuation for the purposes of levy of IGST shall include the value of
goods which are supplied by the recipient.
There is no provision as such for providing LUT to the Bank instead of margin money for any further Liability.
However the same may be practically checked with bank/ relevant authorities on practical basis.
Hope you find the above in order.
As discussed, since the CST registration is cancelled once GST has come into force, the officials are not processing
the claim of CST reimbursement.
We suggest you to approach the UAC committee to seek approval for procurement of inputs (HSD) without
payment of duty.
The request once approved and forwarded to the oil companies, the Company can procure the HSD without
payment of duty.
We understand that M/s AM Powercord, an SEZ unit, has effected a DTA sale and the buyer (located in DTA) has
remitted and paid appropriate GST on the same. Furthermore, the buyer is unable to map the ITC as the same is not
appearing in the GSTR 2A/ GSTR 2B of the buyer.
The buyer will have to clear the goods from the customs AO as the supply from an SEZ unit to a DTA unit will
partake the nature of import for the buyer located in the DTA and the DTA unit will have to discharge appropriate
GST and customs prior to clearance.
The buyer can then

We understand thatclaim ITC on the
the Company is basis
an EOUof the Bill ofinentry
engaged and it must
the export be noted
of granite. The that supplyprocures
company will not High
appear in the
speed
GSTR 2A/ GSTR 2B of the buyer.
diesel for processing on which it pays CST.
Appendix 6H of the Foreign Trade Policy prescribes the procedure for obtaining reimbursement of CST for EOUs.
The application for claiming CST reimbursement shall have to be submitted to the Development Commissioner of
the SEZ concerned or the designated officer of the EOU.
As soon as the goods are received by the EOU unit in its premises it will have to be entered in the material receipt
register kept for the purpose and the same shall be verified by the said officer. A Chartered Accountant’s
certificate / Cost Accountant’s certificate regarding the verification of the materials receipt register relevant to the
claim
As perasSection
at ANNEXURE-II shallany
30 of SEZ Act, have to beremoved
goods submittedfromalong
SEZwith
unitsthe
willclaim.
be liable to duties under Customs Tariff Act.
Taking a view from Customs Tariff Act, import duty means BCD, SWS and IGST. Hence, import duty mentioned in
Rule 48(3) includes IGST also.
As per the proviso to Rule 48(3) of SEZ Rules 2006, Bill of entry is not required to be filed in case Import Duty is Nil
i.ie., BCD, SWS and IGST is also nil.
Pursuant to Notification No. 61/ 2020- Central Tax dated 30.07.2020, SEZ units are exempted from generating E-
Invoices.
Hence, irrespective of the turnover, an SEZ unit is wholly exempted from the purview of E-Invoicing. We are
attaching herewith the notification for your perusal.
Please note that paragraph 6.28 of the HBP (FTP 2015-20) provides that EOU may send capital goods abroad for
repair with permission of Customs authorities and any foreign exchange payment for this purpose will also be
allowed.
Furthermore, pursuant to Notification No. 52/2003 dated 31.03.2003 as amended by Notification No. 78 /2017-
Customs dated 13.10.2017, EOU's are exempted from the levy of BCD and IGST for import of all goods falling under
Annexure 1 (S.No 14 of Annexure 1 provides for Goods re-imported within three years from the date of exportation
for repair or reconditioning) of the notification which are for the purpose of manufacture of articles for export or for
being used in connection with the production or packaging or job work for export of goods or services by export
oriented undertaking.
We understand that T2S Software Solutions Private Limited is the “transferor” Company where assets are
transferred on slump sale basis to Food Hub Software Solutions India Private Limited “transferee” Company.
As per Rule 74A of the SEZ Rules, a Unit may opt out of the SEZ by transferring its assets and liabilities to another
person by way of transfer of ownership including sale of SEZ units, subject to the following conditions:
(i) The Unit has held a valid Letter of Approval as well as lease of land for not less than a period of 5 years on
the date of transfer.
(ii) The unit has been operational for a minimum period of two years after the commencement of production
as on the date of transfer.
(iii) Such sale
We understand oryour
that transfer shall beare
customers subject to the
engaged approval
in export of of the approval
hangers committee.
after importing from the SEZ unit.
In this regard, as per Notification 02/2021- Customs, the exporter is required to submit a bond binding itself to
make payment of duty if goods are not to the satisfaction of the officer.
We understand that the Notification 02/2021 Customs grants concessional exemption vide Section 25(1) of
Customs Act, 1962. Referring to Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, the importer
who intends to avail the benefit of an exemption notification will be required to submit bond to the Deputy
Commissioner
With referenceoftoCustoms or Assistant
your query, Commissioner
please find of Customs having jurisdiction over the premises where the
below our response:
As per section 2(za) - “Special Economic Zone” means each Special Economic Zone notified under the proviso to
sub-section (4) of section 3 and sub-section (1) of section 4 (including Free Trade and Warehousing Zone) and
includes an existing Special Economic Zone.
Further, as per Section 2(z) of SEZ Act, 2005 “services” means such tradable services which,-
(i) are covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the
World Trade Organisation concluded at Marrakes on the 15th day of April, 1994;
(ii) may be prescribed by the Central Government for the purposes of this Act; and
(iii)
Withearn foreignto
reference exchange;
your query for NFE computation, please find below our response
Rule 53 of SEZ Rules prescribes the manner in which the NFE has to be computed by a unit
“The Unit shall achieve Positive Net Foreign Exchange to be calculated cumulatively for a period of five years from
the commencement of production according to the following formula, namely:—
Positive Net Foreign Exchange = A - B > 0
Where A includes: is Free on Board value of exports, including exports to Nepal and Bhutan against freely
convertible currency, by the Unit and the value of following supplies of their products, namely:—….”
Therefore only when receipts are made in freely convertible currency, it would be considered for NFE Computation.
In
The the present
SEZ unit is scenario, where
liable to levy supplies
IGST are of
on supply made to DTA
goods. in INR,
Further, such
such EOUreceipts cannot
can claim be included
refund in NFE
of such Input Tax Credit.
Computation.
Please note that EOU is exempted from payment of BCD and IGST on import of goods from SEZ based on Circular
No. 50/2018-Customs which provides for Notification No. 52/2003-Customs dated 31 March 2003 read with
Notification No. 16 /2020-Customs dated 24 March 2020.
1. Section 5 of the IGST Act states that IGST shall be levied on all inter-State supplies of goods and services or both
and Section 7(5) of the Act considers any supply to or by a Special Economic Zone unit as supply in the course of
interstate trade or commerce. Also Sec.30 of SEZ Act 2005 provides that any goods removed from Special Economic
Zone to the Domestic Tariff Area shall be chargeable to duties of customs under the Customs Tariff Ac. Therefore
IGST+BCD+CESS shall be payable on supply made from SEZ to DTA.
2. Yes. There are no restrictions with regard to sale of goods to DTA in INR.
3. The company can remove/de bond capital goods after use in SEZ to DTA subject to payment of duties on
depreciated value as provided under Rule 49 of SEZ rules .However, exit of unit from the SEZ can only be done in
full along with payment of applicable duties on the imported or indigenous capital goods, raw materials,
components, consumables, spares and finished goods in stock as provided under Rule 74 of the SEZ Rules
EOU unit can avail exemption from BCD+ IGST on procurement from SEZ/ Import under notification 52/2003-Cus.
LOP/LOI is not transferable, however can be amended with change in constitution/ ownership of the licensee.
Further, keeping in mind the practical situation which the said EOU is facing as per trail mail, it is advisable that they
explore all available options including Manufacturing and Other Operations from Warehouse Regulations
(‘MOOWR’) beside continuing as EOU or converting into DTA unit.
Please find attached ‘Circular no Circular No.35/2016-Customs’ which dispenses warehousing requirements for EOUs,
We understand that you would like to understand whether depreciation is to be followed as per “Customs Circular
no 7/2020 dated 5 February 2020 and 493/124/86 dated 19 November 1987 – Customs” or Rule 49(1) of SEZ Rules,
2006. Please note that recently clarification has been provided in Circular number K-43013(16)/1/2021-SEZ dated
05 February 2021 wherein the valuation of goods removed from SEZ to DTA is clarified. It has been clarified in such
circular that the transaction value shall be determined based on provisions of Customs law.
Kindly note that in case of removal of Capital Goods from SEZ to DTA, the method of calculating depreciation for the
purpose of levying the duty is specifically governed under Rule 49(1) of SEZ Rules, 2006. The custom circular
493/124/86 dated 19 November 1987 generally provides for method of calculating depreciation for taxpayers.
Thus, for calculating
In relation to the queryof depreciation
raised in thirdforpoint
removal
pleaseof note
Capital Goods
that, from SEZNumber
Notification to DTA,52/2003
given that
of there aredated
customs specific
31st
provision
March 2003 is the master customs notification governing the EOU’s. para 4 of the said Notification states;customs
which govern the SEZ, provisions of such specific statute (SEZ Act/Rules) would prevail over the
provision. Accordingly,
“Without prejudice in our
to any view,
other depreciation
provision would
contained in be
thiscalculated based
notification, the on
saidRule 49(1)
officer of SEZ
may, Rules,
subject to2006.
such In case
required, we can discuss further if any presentation is to be made to substantiate the above
conditions and limitations as he may deem fit to impose under the circumstances of the case for the proper point.
safeguard of revenue interest and also subject to such permission of the Development Commissioner, wherever it is
specially required under the Export and Import Policy, allow the unit to clear any of the said goods for being taken
outside the unit, to any other place in India in accordance with the Export and Import Policy:
Provided that -
such clearance of capital goods, may be allowed on payment of duty either on the depreciated value thereof and at
the rate in force on the date of payment of such duty or on the transaction value whichever is higher, The
depreciation shall be allowed at the rate of 20% per annum of the original value in respect of computer and
computer peripheral items and 10% per annum in case of other capital goods.
Explanation. - The depreciation shall be allowed for the period from the date of commencement of commercial
production of the unit or where such goods have been received after such commencement, from the date such
goods have come into use for commercial production to the date of payment of duty;
such clearance of goods (including empty cones, bobbins, containers, suitable for repeated use) other than those
specified in clause (a) may be allowed on payment of duty on the value at the time of import and at rates in force
on the date of payment of such duty;
such clearance of used packing materials, such as cardboard boxes, polyethylene bags of a kind unsuitable for
repeated use, without payment of any duty.”
As per
DTA the above
supplier’s said para, theis permission
understanding is to be received
correct as effective fromRoDTEP
1st Jan 2021 the specified
scheme officer and the development
has replaced ROSCTL and MEIS.
commissioner
Though for thehas
government disposal ofnotified
not yet such capital goods
the rate in theand
RoDTEP domestic tariff area.
also whether the same would apply for supply to SEZ,
it is suggested that you ask DTA supplier to mention the appropriate declaration on shipping bills. Government has
already released an advisory to this effect. Copy of press release and advisory issued by CBIC is enclosed for ready
reference.
We would have to evaluate the service agreement in detail to understand the nature of service provided and
whether it may fall under definition of service in SEZ.
Let us know in case you require our assistance on the same. We can have a call to discuss.
We refer to following query raised by All Pack Plastics in relation to captioned subject. Please find our comments
below.
Please find attached the status of your IEC on DGFT portal.
Request you to use the same for future reference as a supporting document for submission with various authorities.
In case of any other difficulties, you may also contact DGFT help desk and raise your concern at :
https://www.dgft.gov.in/CP/?opt=complaintssuggestion
In reference to the trail mail, please note that the supplies of goods made by a DTA unit to a SEZ unit are eligible for
export benefits as per the quoted rule 23 of SEZ rules, same is considered as zero rated supplies as per section 16 of
IGST Act,2017. Since, the official notification on RoDTEP scheme is still awaited from the government. Accordingly,
clarification on the matter whether a DTA unit can avail the benefit of RoDTEP scheme on supplies made to a SEZ
unit is yet to be received under RoDTEP scheme.
This is in reference to the below mentioned query raised by you. In this context, please find our comments below.
· As per Rule 18(4) of SEZ Rules, no proposal by New units is considered by SEZ authorities for setting up
recycling of plastic scrap or waste. However, extension of Letter of Approval for an existing Unit can be decided by
the Board.
· “Policy on units in SEZ on recycling of Plastic scrap or waste” highlights that, as per the Hazardous and Other
Wastes (Management and Transboundary Movement) Rules, 2016, solid plastic waste can be imported into the
country only with the permission of Ministry of Environment and Forest. The relevant rule, policy along with
relevant notification is enclosed for quick reference. The suitable expert opinions can be obtained in detail from
perspective of such and other act/law in force.
· Further, The Union Ministry of Environment and Forest (‘MOEF’) vide its notification dated March 1, 2019
(enclosed) prohibited import of solid plastics waste in SEZs and Export Oriented Units.
Depending upon the exact nature of goods and its relevant HSN, it can be evaluated if such goods is prohibited
item as per above mentioned rules or such other rules in force.
Based on the evaluation, suitable reply can be shared with the Department of Commerce.
In furtherance to our trail mail response, provisions of sec.206C(1H) of the Income Tax Act,1962 covers transactions
involving sale of any goods other than export or import or sale transactions specifically covered otherwise under
sub-section (1) (Alcoholic Liquor for human consumption, Tendu leaves, Timber obtained under a forest lease,
Timber obtained by any mode other, Any other forest produce not being, Scrap, Minerals, being coal or lignite or
iron ore), sub-section (1F) (motor vehicles) and sub-section (1G) (remittance of foreign currency and sale of tour
packages). Therefore, the provision does not differentiate goods into those purchased for
manufacturing/processing/production or trade, nor provides any exemptions on such basis.
1. Is there any duty/tax on sale of power from Power unit (which is an approved SEZ unit) to another SEZ
unit/developer –
As per Rule 47(3)(c) of SEZ Rules - Sale of surplus power to other Unit or Developer in the same or other Special
Economic Zone or to Export Oriented Unit or to Electronic Hardware Technology Park Unit or to Software
Technology Park Unit or Bio-technology Park Unit, shall be without payment of duty;
As per the Karnataka State Policy, 2009 exemption of Electricity Duty or Taxes on sale, of self-generated or
purchased electric power for use in the processing area of SEZ is available for SEZ Developer, Co-developer and
Units.
Procedure for claiming Electricity Duty Exemption Certificate.
Concerned SEZ Developer / Co-developer / Unit shall apply to Commissioner for Industrial Development and
Director of Industries and Commerce with following documents for issue of Electricity Duty Exemption Certificate
on sale, of self generated or purchased electric power for use in the processing area of SEZ.
· Formal approval letter and notification issued by Government of India in case of Developer/Co-developer and
approval letter from Unit Approval Committee in case of SEZ units.
· Memorandum of Articles of Association/Partnership Deed
· Project Report
· IEM licence/registration for SEZ units.
· HLC / SHLCC approval and Govt.Order
· Land documents
· ESCOMs power sanction and service letter.
· Permission for captive power generation.
· KSPCB clearance – CFE/CFO.
· Form of declaration regarding employment of local persons in prescribed proforma.
· Undertaking to abide the terms and conditions mentioned in the State Policy for SEZs 2009.
2. Duty structure (including manner of computation of duty) for sale of power (including power generated
through solar energy) from SEZ unit to DTA – In respect of power supplied from processing area to constituents in
non processing area or from processing area/ non-processing area to DTA, it should be at such a price as agreed by
the regulator and the unit. As per Rule 47(4) of SEZ Rules, Valuation and assessment of the goods cleared into
As per section 206(1H) of the Income-tax Act, 1961, a seller is required collect tax @ 0.1% of consideration received
on sale of goods exceeding INR 50,00,000, at the time of receipt of such consideration. This rate has been reduced
to 0.75% up to 31 March 2021. The provisions of Section 206(1H) shall not be applicable to goods being exported
out of India or covered under sub-sections (1) / (1F) / (1G) of section 206. Further, the term “Buyer” shall not
include a person importing goods into India. Hence, Section 206(1H) carves out only goods exported out of India
and imported into India from its applicability.
The term “India” has been defined under Income-tax Act, 1961 as follow: "India" means the territory of India as
referred to in article 1 of the Constitution, its territorial waters, seabed and subsoil underlying such waters,
continental shelf, exclusive economic zone or any other maritime zone as referred to in the Territorial Waters,
Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (80 of 1976), and the air space
above its territory and territorial waters.
Therefore, in the case of sale of goods to an SEZ unit by a domestic seller / DTA Units, the goods remain within
Indian and hence would not be treated as “goods being exported out of India” or “import of goods into India”.
Further, the provision does not explicitly extends exception to any transactions that may be considered as “deemed
exports” under other legislations of the Foreign Trade Policy for the time being force in India. Hence, in the present
scenario the supplier to SEZ Unit would be liable to collect tax @ 0.75% from the SEZ unit (buyer) if the
consideration received for the goods sold exceeds INR 50 Lakh since the said transaction would not be covered in
the aforementioned relaxations. In our opinion the above view may serve to be a prudent interpretation of the
Sec.206C(1H) for the purpose of compliance from the perspective of the Income Tax Act, 1961, until any specific
relaxation/clarification is provided by the CBDT/Central Government which specifically excludes supplies to SEZ
units from the purview of TCS being deeming the same as export.
We understand that job work services are provided by the company i.e. special processing treatment, is undertaken
on goods. Based on the above, we understand that there is no transfer of goods and the company is purely
performing a job work service. The service provided by the company is approved as per LOA and is a "service" as
defined under SEZ Act
Service as defined under 2(z) of SEZ Act, 2005 means such tradable services which,-
(i) are covered under the General Agreement on Trade in Services annexed as IB to the Agreement establishing the
World Trade Organisation concluded at Marrakes on the 15th day of April, 1994;
(ii) may be prescribed by the Central Government for the purposes of this Act; and
(iii) earn foreign exchange;
We understand that service provided by the may fall under definition of ‘service’ under SEZ, hence it is mandatory
that remittance is received in foreign currency.
If yes, will it be considered as Export equivalent for the purposes of computation of NFE. - N.A.
If no, what are the repercussions in case we invoice in INR. - If invoiced in INR then the same would be violation of
SEZ Act
Please find below our responses to the queries:

i) Whether an 100% EOU (star rated) can avail the RoDTEP scheme? – Presently, as per the FIEO press release, the
RoDTEP Scheme will not extend to exports made by EOUs, Advance Authorization, SEZ etc. (Notification yet to be
issued). However, EPCES is representing to the Ministry of Commerce & Industry to extend the benefit to EOUs.
ii) If SEZ and EOU are ineligible for availing RoDTEP, is it possible to avail MEIS? - Since, the MEIS Scheme has been
withdrawn w.e.f 1st Jan 2021, MEIS benefit cannot be availed on exports made henceforth.
iii) What will be the status of MEIS after the commencement of RoDTEP? - MEIS scheme has been replaced by the
RoDTEP Scheme, therefore, MEIS Scheme will not be in existence upon commencement of RoDTEP Scheme
iv) Is it possible to claim MEIS against the shipping bills generated until 31st December 2020? - MEIS Scheme has
been extended upto 31.12.2020. Hence, shipping bills falling within such date shall be eligible for benefit under
MEIS.
We refer to following query raised by Larsen & Toubro Infotech Ltd in relation to captioned subject. Please find our
comments below:
Q1) In this regard we would like know from you whether it is possible to revise the earlier transaction when all the
transfer formalities by respective SEZ customs have been completed and when the details of transfer invoices has
been reported on GST reports.
Please find enclosed “SOS Manual Amendment” document which describes the process of preparation &
submission of Free Form Amendment request for customs transactions which are submitted and assessed by the
office of DC Customs. Such amendment is applicable in case of change in shipment details, invoice details or item
details etc. where the details have actually changed or erroneously, incorrect details had been entered in the
document while submission through SEZ online system.
Please note, as per the manual, such amendment can be effected only with the permission of Customs Officials as
the transaction/document has already been submitted & approved by customs. In case of SEZs, generally the
approval of the specified officer is required for amendment of the transaction. Thus, it is recommended that the
company evaluates whether such revision is applicable and can be made with due permissions from the concerned
officer. Kindly read our reply to Question 3 in parallel.
Q2) Secondly whether it is correct to hold the current inter unit transfer cases because of the earlier case (when the
earlier case has been approved by both the SEZ customs).
Please refer sub-rule 10 and 11 of Rule 27 of the SEZ Rules,2006 for your reference:
(10) The assessment of imports and domestic procurement by a Developer or a Unit, shall be on the basis of self-
declaration and shall not be subjected to routine examination except in case of procurement from the Domestic
Tariff Area under the claim of export entitlements:
Provided that where based on a prior intelligence the examination becomes necessary the same shall be carried out
by the Authorised Officer(s) after obtaining written permission from the Development Commissioner or the
Specified Officer.
(11) If examination of any import or export of goods or goods procured from the Domestic Tariff Area is required,
the same shall be carried out at the Special Economic Zone gate or if the same is not possible, in an area so notified
by the Specified Officer for this purpose, and no examination shall be carried out in the premises of the Unit unless
requested by the Unit and specifically permitted in writing by the Specified Officer.
Thus any examination or assessment can only made with prior permissions from concerned officers. However, the
officer can be requested to provide relaxation given the fact that there is no duty involved.
Q3) Lastly whether we can execute inter unit transfer transactions after considering the value after depreciations so
that we shall take corrective steps in case of future transactions?
As there is no specific provisions in the SEZ Act/Rules for valuation of goods between SEZ units. In such case,
valuation can be determined as per Section 14 of the Customs Act, 1962 read with Customs Valuation
(Determination of Price of imported Goods) Rules, 2007 depending upon the nature of consideration and related
Two types of users can be created for every IEC holder on ICEGATE – a parent user (IEC holder / IEC authorized
person) and child users for their employees can be created.
After completing the registration process successfully, the users are advised to wait for the registration request to
get approved by the Department.
For IEC holder / IEC authorized person:
· In case of approval, an acknowledgement e-mail with their login credentials (User ID and Password) will be
sent to the registered email id. In case of rejection, reason for rejection will be sent to the registered email id.
For child users:
· In case of approval, an acknowledgement e-mail with the login credentials (User ID and Password) will be sent
to the registered email id
· In case of rejection, reason for rejection will be send to the registered email id
If the child user no longer works with the IEC holder, the parent user needs to disable the child user. ICEGATE will
not be responsible for any consequences or legal action.
In case the IEC holder is also an Authorized Economic Operator (AEO), then the Deferred Payment of Customs Duty
scheme would be operational only through the parent ICEGATE ID.
Para 3.20 of FTP 2015-20 deals with concept of Status Holders. The Status Holder certificate issued under Para 3.20
is valid for a period of 5 years. There is no procedures directly given in FTP for renewal of Status Holder Certificate.
So we understand that the application needs to applied as a new application as given in Hand book of procedures.
The procedures regarding application of Status Holder Certificate is given in Para 3.19 of Hand Book of Procedures
to Foreign Trade Policy. As per the said para an application needs to be filed online in form ANF 3C.
The application contains basic details of the Applicant and the details of exports made in the current and previous
three financial years by the applicant. A CA certificate needs to be submitted to substantiate the value of exports
shared in the application. The format for the same is given as annexure to the application.
Since the company is an EOU Unit. The application needs to be submitted to Development Commissioner/Joint,
Vizag Special Economic Zone Chennai as given in Appendix 1A to the foreign Trade Policy 2015-20.
Please find the below step by step procedure for renewal of Status Holder certificate.
Step 1- Visit DGFT Website- https://www.dgft.gov.in/CP/

Step 2- Under Services Option Select Online E-Com Application
Step 3- On selecting Online E- COM Application The site will open http://dgftcom.nic.in/eComapplications.html
Step 4- In the link opened, Please select Status Holder Certificate. Please note that login is mandatory only using
DSC Registered with the DGFT/ Regional MEPS office
Step-5 – Once logged in using DSC, Online application in form ANF 3C will open with the basic details of the
company already filled in.
Step 6- The company must select the category of status holder certificate to be applied based on their Turnover as
shared below:
Status Category Export Performance FOB/FOR (as conderted) Value (in US $ million)
1 star export house 3
Step 7- On selecting the Category the company needs to key in the details of Export turnover for the current and
previous three financial years. The export turnover must be certified by a Chartered Accountant
Step 8- On furnishing all the details the application needs to be submitted using DSC and the hard copy of the online
application must be submitted to the regional DGFT/ MEPZ office.
Supplies from EOU to DTA units can be made after obtaining necessary permission from DC.
Basis our discussion, we understand that Megma Printopack is a 100% EOU in India, engaged in export of smart
cards to its customers located in UAE. Further, Megma procures services of activation of cards from US Company
“Sacoa” on payment of consideration in form of royalty in USD. In relation to you query on applicability of service
tax on amount paid by Megma (i.e. service recipient located in India) to Sacoa (i.e. service provider located in US),
please refer below:
Section 68(2) of Finance Act read with Notification No. 30/2012- Service Tax dated 20th June 2012, provides that
service tax would be payable by the service recipient in respect of taxable services provided or agreed to be
provided by any person who is located in a non-taxable territory and received by any person located in the taxable
territory.
Further, Rule 4 of Place of Provision of Service Rules, 2012 provides that place of provision of services provided in
respect of goods that are required to be made physically available by service recipient to the service provider in
order to provide the service, shall be the location where services are actually performed. Further, when such
services are provided from a remote location by way of electronic means, the place of provision shall be the
location where goods are situated at the time of provision of service.
In the present scenario, Sacoa US is providing card activation services from remote location (i.e. USA) by activating
the smart cards located in UAE. Accordingly, as per above-mentioned rule, the place of provision of service would
be the location where goods are situated at time of provision of service i.e. UAE.
Basis above, it appears that since place of provision of service (UAE) is outside taxable territory (i.e. India), Megma
Printopack would not be liable to pay any service tax under reverse charge on the said transaction.
In the present scenario, the plastic drums appear to be waste and scrap for the Company. In this regard, as per Para
6.08 of Foreign Trade Policy 2015-2020 read with Notification No. 52/2003- Customs dated 31 March 2003, such
domestically procured drums may be sold on payment of applicable GST on transaction value.
As per best practices followed in the industry, quotes may be taken from three vendors to ascertain open market
value of drums, in order to discharge appropriate GST liability.
In furtherance to our discussion, we understand that the issue surrounds the inability to pay the duty foregone
(payable at the time of clearance for DTA sales) through SBI as the Bank is unable to accept the same.
We understand that prior to GST, all such payments were made by the Company under the Central Excise regime
and post GST, they have to now make the payment through Customs.
The delay arises primarily due to the fact that the Company is discharging the duty foregone vide DD (drawn on the
6th of every month) and presented for payment only on 11th or 12th.
We also understand that the Customs preventive officials visited the Company and insisted that they pay the duty
foregone in advance (prior to the DTA sale) so that interest exposure can be avoided.
Way forward
Option-1
The Company must represent its grievance before the SBI Branch at Chalakkudy and must escalate within the bank
in the event no positive resolution is arrived at. Based on our discussion with the Company, we are given to
understand that other branches of SBI (Alappuzha) is allowing the facility of e-payment. This aspect must be
stressed by the Company while it represents its grievance.
Option-2
The Company must seek to discharge the duty foregone through banks other than SBI which are compatible with
the e-payment facility. This would facilitate timely discharge of duty and avoid any interest liability. On a separate
note, the Company may compute the DTA foregone earlier (prior to 6th of every month) and ensure that the DD
along with the challan are paid by the 6th of every month.
As per the information received till now, we understand that two transactions are involved in this scenario:
Procurement of card reader hardware and software from US Company SACOA PLAYCARD AG, on payment of
consideration in form of royalty by Indian EOU;
Activation of cards for customers in UAE
Request you to elaborate the transaction and share detailed query for us to understand the transaction and
respond accordingly. Also, LOP shared in below mail pertains to extension in bonding period. Request you to share
the original LOP wherein the permission from NSEZ is mentioned.
CBIC via Circular No. 123/42/2019 (enclosed) has clarified that the restriction of rule 36(4) is not applicable in
relation to the documents which are outside the ambit of sub-section (1) of section 37. Thus, full ITC is available in
respect of IGST paid on import by filling of Bill of entry, documents issued under RCM, credit received from ISD. The
relevant extract of the circular is reproduced here below for your ready reference:-
Issue:
What are the invoices /debit notes on which the restriction under rule 36(4) of the CGST Rules shall apply?
Clarification:
The restriction of availment of ITC is imposed only in respect of those invoices / debit notes, details of which are
required to be uploaded by the suppliers under sub-section (1) of section 37 and which have not been uploaded.
Therefore, taxpayers may avail full ITC in respect of IGST paid on import, documents issued under RCM, credit
received from ISD etc. which are outside the ambit of sub-section (1) of section 37, provided that eligibility
conditions for availment of ITC are met in respect of the same. The restriction of 36(4) will be applicable only on the
invoices / debit notes on which credit is availed after 09.10.2019.
Thus, ITC in relation to IGST paid on import of goods (through bill of entry) can be claimed by the buyer of the goods
provided that other eligibility conditions prescribed under GST law for availment of ITC are met.
Practically however, considering import transactions are also reflected in GSTR 2A from August 2020 onwards,
lower level authorities may require that credit availed is matched with GSTR 2A.
1. Whether this transaction attracts any import duty?
As per section 2(o) of SEZ Act, “import” means-

(i) bringing goods or receiving services, in a Special Economic Zone, by a Unit or Developer from a place outside
India by land, sea or air or by any other mode, whether physical or otherwise; or
(ii) receiving goods, or services by, Unit or Developer from another Unit or Developer of the same Special Economic
Zone or a different Special Economic Zone;
As per Section 26(1)(a) of the SEZ Act, 2005, Import of goods by Developer of SEZ and Units in SEZ is exempted from
any duty of customs leviable under Customs Act, 1962 or the Customs Tariff Act, 1975 or any other law for the time
being in force.
In the given case if the Ship to company is an:

>EOU unit then the same is required to pay the import duty (customs and GST) on procuring the goods from SEZ
unit
>SEZ unit then import duty (Customs and GST) is exempt as per section 26(1)(a) of SEZ Act, 2005.
2. Whether GST is applicable on supply made to overseas customer under bill to ship to model (bill to overseas
customer and ship to SEZ unit/EOU unit) and Whether supply of goods under Bill to Overseas customer and Ship to
SEZ/EOU unit will qualify as Zero Rated Supply by us under LUT.?
As per Section 2(m) of SEZ Act “export” means –
(i) taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other
mode, whether physical or otherwise; or
(ii) supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer; or
(iii) supplying goods, or providing services, from one Unit to another Unit or Developer, in the same or different
Special Economic Zone;
As per Section 26(1)(b) of the SEZ Act, 2005, export of goods by developer of SEZ or Units in SEZ is exempted from
any duty of customs.
Further, In case of Bill to ship to transaction place of supply in shall be determined as per Section 10(1)(b) of IGST
Act, 2017 which provides as follows:
“(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third
person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of
documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods
and the place of supply of such goods shall be the principal place of business of such person;”
Thus, the place of supply in the above scenario is outside India and GST is not applicable. If the billing is to overseas
We understand that SEA Hydrosystems India Private Limited is an 100% EOU Unit and wishes to transfer machinery
from the place of job worker to the EOU Unit. These machineries will be used by the job worker in the premises of
the Company for carrying out the job work activity for the goods manufactured by the Company.
In our view, as EOU units are delicensed as warehouses with effect from 13th August 2016 (Notification No 44/2016
- Customs), the special compliances procedures as in Chapter 9 of the Customs Act is not applicable to EOU Units.
As a result, Company can bring in the machinery of the Job worker to their premises and since the title of the goods
is not transferred GST is not applicable on value of the machinery and Company will be paying GST only on the Job
work charges levied by the Job worker.
Further, the job-worker will be required to obtain a fresh GST registration for the location where machines are to be
installed for job-work (i.e. a earmarked space at premises of principal manufacturer).
As per the Notification 36/2017 - Customs shared, amendment in any customs documents/bill of entry, there shall
be levied a fees under Levy of Fees (Customs Documents) Regulations,1970 as provided in the notification.
Further, based on the agreement between, Ministry of Commerce and National database, SEZ's are required to pay
certain charges for usage of online portal as per details enclosed.
The SEZ portal charges are separate from the levy of fees under customs. Currently, there are no references to
specific legal provisions which provide that both charges are required to be paid. However. considering both the
charges are separate levies, SEZ charges and Customs fees both are required to be paid
In reference to the query raised, please note that the said query has been replied earlier through mail dated 1st
Dec' 2020.
Further, in case you need any understanding/ clarification in this regard do let us know.
Section 2(6) of the CGST Act defines the term Aggregate Turnover as follows,
“Aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies on
which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and
inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but
excludes central tax, State tax, Union territory tax, integrated tax and cess”.
From the above definition, we can understand that the Aggregate turnover of a registered person shall include the
turnover of all registrations that have been obtained based on the same PAN number.
Thus, in the given case, the Aggregate Turnover of STPI Unit will include turnover from all SEZ Units and will amount
to 200Cr as per the given details. (provided that all entities have same PAN based GST registration).
Therefore, since the Aggregate turnover exceeds 100Crs, E-Invoicing shall be mandatory for the STPI Unit w.e.f 1st
Jan 2020, even though its independent turnover is not estimated to cross the given threshold.
However CBIC through Notification No. 61/2020 – Central Tax dated 30th July 2020, has exempted the SEZ units
from E-Invoicing but no similar exemption has been provided to STPIs or other Export oriented Units.
Earlier queries
1. As per proviso to Rule 19 of SEZ Rule, any change in items of manufacturing/service or addition of activity would
require approval of Approval Committee.
2. Please refer Section 17(5) of CGST Act, 2017 for credits not available to recipient. Further, though Section 16 do
not explicitly use the term ‘authorised operations’, the department is of the view that only the supplies used for
authorized operations shall be treated as ‘Zero-rated Supplies’. Circular 48/22/2018 - GST and Advance Ruling in
relation to the same has been enclosed for reference.
4. As clarified by Circular 48/22/2018- GST - “Supplies to SEZ developer or a SEZ unit shall be zero rated and the
supplier shall be eligible for refund of unutilized input tax credit or integrated tax paid, as the case may be, only if
such supplies have been received by the SEZ developer or SEZ unit for authorized operations. An endorsement to
this effect shall have to be issued by the specified officer of the Zone.” Thus, refund will be available only if
endorsement is available.As per Rule 30(4) of SEZ Rule, endorsement shall be treated as proof of export by the DTA
unit. In case proof of endorsement is not submitted with 45 to jurisdiction GST officer, demand of duty can be
raised against the DTA.
Sub Rule 4 of Rule 30 of SEZ is reiterated below for your reference-
“(4) A copy of the document referred to in sub-rule (1) or copy of Bill of Export, as the case may be, with an
endorsement by the authorised officer that goods have been admitted in full into the Special Economic Zone shall
be treated as proof of export and a copy with such endorsement shall also be forwarded by the Unit or Developer
to the Goods and Services Tax or Central Excise Officer having jurisdiction over the Domestic Tariff Area supplier
within forty-five days failing which the Goods and Services Tax or Central Excise Officer, as the case may be, shall
raise demand of tax or duty against the Domestic Tariff Area supplier”
Additional queries -
1. Supplies to other EOU/SEZ/ EHTP/ STP/BTP units shall be considered for NFE provided that such goods or services
are permissible to be procured/rendered by these units.
2. Rule 27(9) of SEZ Rules, provides for replacement and return of goods to DTA, without payment of duty, subject
to certain conditions. Considering DTA would be filing bill of entry for such supplies, hence same would not be
reported in GST returns of SEZ.
3. As per RBI master circular, DTA units can purchase foreign exchange for making payment to SEZ unit. Further, it
must be ensured that in the Letter of Approval (LoA) issued to the SEZ unit by the Development Commissioner(DC)
of the SEZ, mentions payment in foreign exchange for the provisions pertaining to the goods / services supplied by
the SEZ unit to the DTA unit. Rule 53 which prescribes formula for Net foreign exchange, sale to DTA is not
considered for calculation of NFE.
4.BCD 10% on 100- Rs 10 SWC- 10% on 10- 1 and IGST at 18% on 100+10+1= 20. Total duty INR 31
5. Goods sold to DTA but found defective can be brought back to SEZ for repairs/replacement under intimation to
jurisdictional officer. In case there is no replacement, the DTA unit can claim credit of IGST based on the Bill of entry
filed.
There is a GO issued by Tamil Nadu Government on Stamp duty exemption for SEZ Units in the year May 2004.
Said GO is not available in public domain. We will share, once we are able to locate it.
In relation to your query in below mail, please refer Rule 48 (3) of SEZ Rules which states that “Where goods
procured from DTA by a Unit are supplied back to the DTA, as it is or without substantial processing, such goods
shall be treated as re-imported goods and shall be subject to such procedure and conditions as applicable in the
case of normal re-import of goods from outside India.
Provided that in the case where such goods are supplied back to DTA, as it is, and where the import duty on such
goods is “Nil” and while procurement of such goods no export benefits were allowed against such goods, the Unit
may be allowed to supply back such goods to DTA on the basis of invoice only and filing of Bill of Entry in such cases
shall not be required.”
Further Section 20 of Customs Act 1962 states that “If goods are imported into India after exportation therefrom,
such goods shall be liable to duty and be subject to all the conditions and restrictions, if any, to which goods of the
like kind and value are liable or subject, on the importation thereof.”
Reference needs to be drawn to Notification No. 45/2017 – Customs dated 30th June 2017 (copy enclosed), which
provides conditions for re-importing goods into India after exportation. Said notification provides timeline for
reimportation of goods exported under Duty Exemption Scheme(DEEC/Advance Authorisation/DFIA) or Export
Promotion Capital Goods Scheme(EPCG) or Duty Entitlement Passbook Scheme (DEPB) or any reward scheme of
Chapter 3 of Foreign Trade Policy to be within one year of exportation, while in all other cases to be within three
years after their exportation.
Further, as reimported goods would be subject to procedures in case of normal import, accordingly we understand
that the DTA unit or SEZ unit (on behalf of DTA) would be required to file the Bill of entry, along with submission of
original export invoice and commercial invoice (for re-import).
In relation to the circular attached by you, the same could not be currently traced in the public domain. However,
please find below our comments based on the circular enclosed.
In order for SEZ units to procure precious metal, following needs to be satisfied:
Nominated agencies having their own service units in SEZs are allowed to procure duty free precious metals;
SEZ service units of nominated agencies can procure duty free precious material from FTWZ units; and
Submission of transit bonds shall be required on getting confirmation of customs of respective SEZs on receipt of
precious metal safely in service units of nominated agencies in SEZs
Accordingly, in order to procure duty free precious metal the same needs to be procured only from FTWZ units.
Given the above, it is recommended that the company approaches competent authority and understands the
modalities of executing such a transaction in greater detail before undertaking the same.
Please find enclosed copy of TRU regarding clarification on GST under RCM for SEZs.
Further, please refer Rule 27(9) of SEZ Rules for procedure to return goods received from DTA.
1. Rule 50 (2) doesn’t speak about the ownership of the goods which are sent abroad for further processing.
Hence, it is suggested that the company shall approach AO once again to substantiate the sub rule which is silent on
ownership of goods.
2. As per Rule 51 (4) good shall be brought back to SEZ within 120 days or within such extended period as may be
permitted by SO. Hence, the rule is clear from its interpretation that a SEZ unit has a time limit of 120 days to bring
back the goods sent out for temporary removal. However, the days extended beyond approved 120 days would
require SO approval even in presence of all requisite documents.
3. Payment of duty would be applicable on clearance of repairing components of original supplies covered under
warranty supplies.
4. SEZ online has a separate user interface from GST portal and both are not linked as of now.
Please find below certain benefits available to the Export Oriented Unit (EOU) for your reference:
1. An EOU unit may import and/ or procure from DTA or bonded warehouses in DTA / international exhibition
held in India, without payment of duty all types of goods including capital goods provided they are not prohibited
items of import in the ITC (HS)
2. The supplier if charged GST can claim refund of GST paid on supplies made to EOU subject to certain
conditions.
3. Supplies from DTA to EOU units are termed as “deemed exports” and DTA supplier shall be eligible for relevant
entitlements under chapter 8 of FTP such as drawback, refund of Terminal Excise Duty and Issuance of Advance
Authorization enabling duty free import to the DTA supplier. Further, EOU / EHTP / STP / BTP units shall, on
production of a suitable disclaimer from DTA supplier, be eligible for obtaining certain entitlements specified in
chapter 8 of FTP.
4. Second hand capital goods, without any age limit, may also be imported duty free.
5. Exemption from Industrial Licensing for manufacture of reserved items for SSI sector.
Kindly note that such benefits are only indicative, let us know if you are looking for any specific exemption in this
regard. We would be happy to discuss the same over the call.
1. As the activity of warehousing/storage facility would amount to providing of service, hence, approval of unit
committee and amendment in LOA would be required to set up a storage facility.
2.As per section 16 of IGST Act, 2017-
“zero rated supply” means any of the following supplies of goods or services or both, namely
export of goods or services or both; or
supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.
Hence, all supplies to SEZ are zero rated supplies however, credit is not available on supplies u/s 17(5) of CGST Act,
2017.
3. SEZ units are generally not allowed to undertake trading operations however, sale of certain finished goods
including by-products and services and waste/scrap/remnants/rejects etc. can be made to DTA on payment of
applicable customs duty and in accordance with the Export-Import Policy in force. Further, FTWZ are specifically
created for undertaking trading activities.
4.As per Rule 30 of SEZ rules which provides Procedure for procurements from the Domestic Tariff Area,
endorsement by the authorised officer is necessary for any procurement of goods/service into the SEZ unit and shall
be treated as proof of export.
Your understanding is correct. SIMS certificate is required for all Imports of iron and steel, the same is not applicable
Query:
Whether SIMS certificate is required for supply of iron & steel scrap from SEZ to DTA
GT Comments:
We understand that, after renovation of office, the company is planning to remove unused materials from SEZ
location as scrap upon paying applicable customs duty. Iron & steel is included in the scrap which is being removed,
thus the assessing officer is insisting on SIMS certificate for removal from SEZ to DTA.
As clarified under Policy Circular 29/2015-20 dated 04 October 2019, SIMS certificate is applicable on Imports of
Iron & steel to SEZ. A query was raised by industry that whether the SIMS Registration is required both at the point
of import into SEZ/FTWZ and at the time of Customs Clearance for import from SEZ to DTA. The same was clarified
by Policy circular 30/2015-20 dated 08 January 2020 (enclosed) as follows–
It is clarified that in case an item of steel gets registered under SIMS at the time of entry into SEZ/FTWZ, there is no
need to seek SIMS Registration again at the time of supply of such item into DTA.
If goods imported under SIMS to SEZ/FTWZ and subsequently are supplied to DTA unit without any processing, the
DTA unit need not seek any registration under SIMS. However, if manufacturing process in SEZ results in change of
Query
HS Code 1: at
XO8-digit
Pack will have
level, thetoimporter
raise a tax invoice
in DTA shalland
be not an export
required invoice.
to register M/s SIMS.
under G Mart, Bangalore will have to raise
the export invoice/ zero rate supply invoice and provide the same to XO Pack while the goods will be shipped out by
XO Pack on the directions of G Five Mart, Bangalore.
XO Pack will raise a tax invoice upon G Five Mart and disclose the same in its GSTR-1
Query 2: Notification No. 41/ 2017- IGST (Rate) dated 23.10.2017 seeks to prescribe Integrated Tax rate of 0.1% on
inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified
conditions. Benefit is available subject to fulfillment of conditions.
Point 2: The mandate to obtain compulsory registration for making an inter-state supply is to avoid and keep a tab
on possible tax evasion. Hence, in order to ensure that no tax is evaded and to widen the tax base, such a measure
is required to be included.
Point 3:Please clarify the query

In relation to the query below, we understand that certain additional services required for authorized operations
are required to be added to the uniform list prescribed. In order to add these services, an application can be made
to Office of the development Commissioner, based on Instruction No 79 dated 13 November 2013, the same would
be taken up for consideration in the unit approval committee (UAC) meeting. Based on the data available in public
domain, we understand that last year your SEZ office located at Mindspace SEZ, Mumbai has applied for these
additional services to be included in authorized operations. The same was approved by UAC in the committee
meeting. Please find enclosed the Minutes of meeting in relation to the same.
In reference to the query raised in trail mail, we understand that the Company (an EOU unit) is seeking one time
approval from the designated SO, to get the job work done on their semi-finished products from their own SEZ unit.
Further these finished goods would be brought back to the EOU unit for performing final processing activities on
those finished goods before finally exporting them to the ultimate consumers.
However, per the above quoted SEZ rule no. 43 authorities are disallowing the said permission of further final
processing activities on those finished goods to be performed at EOU unit since there is no such specific provision
under SEZ rules which speaks about any further processing activity to be performed of final goods once received
from SEZ unit.
Further, would like to apprise you that, the interpretation of finished goods here taken by authorities is quite
conservative i.e. authorities are interpreting the definition of finished goods as per the other associated SEZ rules
which speaks about such conservative definitions i.e. rule no. 41 (Sub-contracting).
Furthermore, Company should re-approach the authorities and ask them to kindly re-consider the literal meaning of
finished goods in place of considering the conservative meaning, according to which finished goods are the one
which are final form of goods ready to be exported to final consumers post performing final processing activities
performed at EOU unit.
5. As per section 10(2) of CGST Act a person will be eligible to opt for composition scheme provided he is not
engaged in making any inter-State outward supplies of goods or services. Considering supplies to SEZ are inter-state
supplies, SEZ unit cannot procure goods/services from composition dealers
In order to tax a transaction under GST, it has to qualify as supply. As per Section 7(1) of CGST Act, 2017, supply
includes all forms of sale, barter, exchange etc. when made in the course of business for a consideration.
As sale of soft drinks and chocolates to employees is made in the course of business for a consideration (incl.
subsidized rate) it shall be treated as supply under GST and liable to tax.
Further, supply of goods or services to SEZ unit or developer is only treated as zero rated supply under GST. In the
given case, supply is made by the SEZ unit to its employees, which will not qualify to be zero rated supply.
However, in order to determine the value at which tax is payable (either full value or subsidized rate) it is important
to throw light on explanation to Section 15 of CGST Act, 2017 and Rule 28 of CGST Rules.
Explanation to section 15 (valuation of supplies under GST) reads as below:
“persons shall be deemed to be “related persons” if––
(iii) such persons are employer and employee;”
As per Rule 28 of CGST Rules, 2017, value of supply of goods or service or both between related persons shall-
(i) be the open market value of such supply;
(ii) if the open market value is not available, be the value of supply of goods or services of like kind and
quality;
(iii) if the value is not determinable under clause (a) or (b), be the value as determined by the application of
rule 30 or rule 31, in that order:
Hence, from the above we connote that transaction being taxable under GST will be liable to tax at the open market
value at the rate determined under Notification 1/2017-C.T. (Rate) dated 28.06.2017 as amended thereon as the
supplier (the Company) and recipient (the employees) are related persons.
Paragraph 6.06 provides for conditions for import of goods by EOU / EHTP / STP / BTP units. It is pertinent to note
that the HBP nowhere explicitly provide that wastage of 2% is permitted without SION for SEZ units as compared to
EOU units.
However, Rule 41(1)(d) of the SEZ rules mandate that in sub-contracting or exchange, wastage shall be permitted as
per the wastage norms admissible under the Foreign Trade Policy read with the Handbook of Procedures. Hence, on
a harmonious reading of the above provisions, where wastage norms have not been fixed, the way forward would
be to approach the Norms committee and follow the procedure mandated under the FTP even if the unit sub-
contracting is an SEZ unit.
We understand that the Company is an SEZ unit and is planning to send items for manufacturing to vendor
locations. In this regard, please find below our responses.
As per Rule 41 of SEZ Rules, an SEZ unit is allowed to subcontract a part of its production or any production process,
to a unit(s) in a DTA or SEZ or an EOU after obtaining prior permission on an annual basis from the SEZ Officer
subject to below conditions:
· Goods sent for sub-contracting must be returned within 120 days from the date of removal or within such
extended period as granted Specified Officer;
· Wastage during subcontracting shall be permitted as per the wastage norms prescribed in FTP;
· The DTA (sub-contractor) shall not be entitled to export entitlements;
· The value of production done in the sub contractor’s premises should not exceed the value of goods cleared
by the Unit for exports or domestic sales in the immediately preceding financial year;
· Proper accounts of the sub contracted goods/ inputs should be maintained by the SEZ unit;
· Approval may be sought after mentioning details of name, address and GST registration of the sub-contractor.
The permission is applied on an annual basis;
· A unit is required to submit a bank guarantee to the Specified Officer to cover the duty foregone on materials
being taken out for subcontracting. This guarantee is not required for units with turnover of INR 1 crore and above
or where the unit is in SEZ for a period of 2 years within an unblemished track record;
· Goods sent must be serially numbered using challans and must be pre authenticated by the Company officials;
· Waste, scrap or remnants generated during the process at the subcontractor’s premises may either be
returned to the Unit or may be cleared on payment of duty.
Further, “sub-contracting a part of its production” under this rule shall mean sub-contracting all the production
processes for conversion of raw material into finished products.
Also, it is to be noted that where subcontracting is done within the same SEZ, there is no requirement to seek
approval from the SEZ officer.
Hence, we understand that the activity carried out by the vendors qualifies to be sub-contracting. The Company is
suggested to seek approval for sub-contracting to Vendor A and B from the Specified officer and adhere to the
above mentioned conditions.
We understand that, company being a SEZ unit procures goods (falling under chapter 61) from a DTA unit,
considering the fact that DTA unit is not availing the benefit of RoSCTL. Hence, being a SEZ unit company would be
getting only IGST exemptions against zero rated supplies under Section 16 of IGST Act 2017.
Please find attached additional documents which can also be submitted to the custom authorities wherein the
exemption for registration is clearly available in case of goods demonstration, R&D or testing.
The amendment to Department of Electronics and Information Technology Order specifically provides for
exemption for registration in case of specific cases which is mentioned below:
"3A. Non application of Order - The provision of this order shall not apply to the goods manufactured or imported
for the purpose of demonstration, research and development or testing, provided that such goods be subsequently
exported or deformed beyond use and disposed off as scrap."
Further, the FAQ to Public Notice No.136/2018 dated 8 October 2018 is also produced below for reference which
provides an exception for compulsory registration:
36. How will the goods imported for demonstration or R & D or testing purposes be treated?
The said Order shall not be applicable to goods if imported for demonstration / development / testing in India.
Reference is made to para 2(b) of Gazette notification dated 05 July 2013 available on MeitY website
The above provisions can also be provided to the officer for reference with necessary declaration, if the goods are
used for demonstration, R&D or testing, unless otherwise provided.
In response to your query, please note that, upon referring to SEZ Act 2005 read with SEZ Rules 2006 thereunder
we understand that, there is no specific provision or rule which provides for definition of Information Technology
(IT)/ Information Technology Enabled Services (ITES).
Further, on basic understanding, as the service recipient is an overseas company, marketing support services can be
classified into ITES. However, it is recommended to the SEZ unit to notify the acceptance of such contract of
provision of marketing support services to SEZ Authorities before undertaking the same. We suggest the unit
intimate the SEZ office in detail about the intention to provide marketing support services from SEZ and treat the
same under ITES which is the activity authorized.
In relation to WFH policy, the Government has issued new Guidelines for OSP’s yesterday (refer attachment ‘OSP
Guidelines 05.11.20’). As per the new guidelines the concept of Work from Home/Work from Anywhere is
encouraged. As per instruction No 85, SEZ units registered as OSP with DOT are strictly required to follow the OSP
guidelines issued by DOT. Thus, IT/ITeS units in SEZ registered with DOT can continue to WFH/WFA permanently
subject to conditions prescribed in the guidelines.
Given OSP registrations for data based OSP’s have been done away with in the new guidelines, people working from
home will now be treated as "Remote Agents" of the company, allowing him/her to work from anywhere in the
country. However, one need to evaluate the potential challenges under Section 10AA as export benefit is available
only when service is provided from physically demarcated area of SEZ. A representation has been made to MOC for
appropriate amendment in SEZ law
In relation to the query raised in the trail mail, we understand that the company (an EOU unit) is clearing its goods
to another EOU unit and seeks tax implication on the said transaction along with the nature of documents required
for said transaction.
“As per Para 6.13 Transfer of manufactured goods from one EOU/ EHTP/STP/BTP unit to another EOU / EHTP/ STP/
BTP unit is allowed on payment of applicable GST and compensation cess with prior intimation to concerned
Development Commissioners of the transferor and transferee units as well as concerned Customs authorities, as
per following procedure for movement of goods:
1. The supplier EOU shall endorse on usual commercial documents, such as, tax invoice and delivery challan, the
amount of duties of Custom leviable under First Schedule to the Customs Tariff Act, 1975 availed as exemption on
inputs used in the manufacture of such finished goods (including byproducts, rejects, waste and scraps arising in the
course of production, manufacture, processing or packaging of such goods) supplied to another EOU. The recipient
EOU shall pay such endorsed Customs duty besides his own liability of reversal of Customs duty as provided in Para
6.08 above, before clearance of such finished goods in DTA and as provided under DoR notifications/circulars/
guidelines in this regard.
2. Upon receipt of goods, the recipient EOU shall submit endorsed copies of tax invoice to their jurisdictional
Customs authority as well as to the jurisdictional Customs authorities of the supplier EOU.”
Additionally, per GST FAQ on EOUs “Supply of goods from one EOU to another EOU will be treated as any other
supply under GST Law.” Hence, would be covered under tax invoice.
Further, reference may also be drawn to Notification No. 52/2003- Customs dated 31 March 2003, read with Para
6.13 of Foreign Trade Policy.
In case an EOU is clearing finished goods to another EOU unit, then seller EOU would be required to reverse the
duty of customs to the extent of exemption availed at the time of procurement of said goods, in addition to
charging applicable GST on the tax invoice raised to the recipient EOU unit.
Furthermore, Notification No. 52/2003- Customs dated 31 March 2003, for the purposes of calculation of inflow or
outflow of foreign exchange, the payments received by the transferring special economic zone unit or export
oriented undertaking or any other unit in software technology park or electronic hardware technology park, as the
case may be, in respect of inter-unit transfer of goods, even though in rupees, shall be considered as inflow of
foreign exchange and similarly, in the case of the recipient unit, such payments shall be considered as outflow of
foreign exchange.
With respect to the addition of place of business adjacent to your existing EOU location, please find below
compliances to be followed:
a) Goods and Services Tax (GST):
Since the Company has added a new place of business, necessary amendment to registration certificate under GST
is required to be obtained.
The Company can follow the below procedure to update the additional place of business:
- Login to GST portal à Registration tabà Amendment of Registration Core fields
Customs & FTP:
a) The Company would be required to execute a B-17 (General surety/ security) bond for the additional premises
authorized by MEPZ.
b) With effect from 13th August 2016, vide Notification 44/2016 – Customs dated 29th July 2016, the mandatory
warehousing requirements for EOUs have been removed. However, records of receipts, storage, processing and
removal of goods, imported by the units, shall be maintained in digital form, based upon data elements contained
in Form A (attached herewith). A digital copy of Form A, containing transactions for the month, shall be provided to
the proper officer, each month (by the 10th of month) in a CD or Pen drive.
In reference to the query raised in trail mail, we understand that the company (a SEZ unit) needs procedural
understanding in relation to endorsement of input invoices. Whether all or only a few input invoices are required to
be endorsed by customs authority, basis the invoice endorsement request received by the vendors of the company.
It is pertinent to note that;
Per Rule 30 of SEZ rules 2006 (Procurements from DTA) states that a copy of ARE-1 and/or copy of Bill of Export,
with an endorsement by the authorized officer that goods have been admitted in full into the SEZ shall be
forwarded to the Central Excise Officer within forty-five days. (DTA invoices to be treated as bill of export and
central excise to be read as GST)
Further, per Rule 89 of CGST rules 2017 (Refunds) states that the application for refund shall be filed by the:
• Supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorized
operations, as endorsed by the specified officer of the Zone;
• Supplier of services along with such evidence regarding receipt of services for authorized operations as
endorsed by the specified officer of the Zone.
Considering both SEZ as well as CGST rules it can be drawn that all inward invoices are required to be endorsed
from SEZ point of view.
Additionally on execution of BLUT, please note that details of duty forgone declared at the time of execution of
BLUT consist of both indigenous as well as imported goods. Duty forgone is declared at time of execution of BLUT.
In case the duty amount exceeds the initially declared amount before the given time, the company can enhance the
duty amount in the existing BLUT itself through prescribed manner.
There is no specific notification providing exemption of Compensation Cess on Import of Coal by SEZ
Developer/Unit. The said exemption is interpreted from combined reading of the provisions of SEZ Act and Custom
Tariff Act and related rules/notifications which can be referred from the trail mail.
Further, while interpretation of law provides for exemption on Custom duty and IGST, the company (or the
company along with an association) may consider making a representation/request at higher level authorities
seeking specific clarification on retrospective effect of such exemption given that the law already provides it.
Should you need any further clarification, we would be happy to have a joint call to discuss the same.
It is pertinent to note that as per Section 24 of the CGST Act, 2017, any person engaged in making any inter-state
taxable supply must compulsorily obtain GST registration. Based on the factual matrix as narrated above, it is
evident that the goods will be shipped to an unregistered person located in Tamil Nadu by XO Pack.
In light of the mandate of the law with respect to registration, any supply/ inter-state transport made by XO PACK
to the party in Tamil Nadu will likely be intercepted by the GST Authorities and XO PACK may be subjected to
Penalty or goods may be detained
In order to clarify to the authorities, reference of SEZ act may also be given along with Custom notification and rule
shared earlier (refer trail mail). Please find below comments:
• As per Section 26 (a) of the SEZ Act , Unit / Developer is entitled to exemption from any duty of customs levied
under the Customs Act, 1962 or the Custom Tariff Act, 1975 or any other law for the time being in force, on goods
imported into SEZ for carrying out authorised operations. The relevant provision can be referred from below:
26. (1) Subject to the provisions of sub-section (2), every Developer and the entrepreneur shall be
entitled to the following exemptions, drawbacks and concessions, namely: -
(a) exemption from any duty of customs, under the Customs Act, 1962 or the Custom Tariff Act, 1975
or any other law for the time being in force, on goods imported into, or service provided in, a Special
Economic Zone or a Unit, to carry on the authorised operations by the Developer or entrepreneur;
• Additionally, Compensation cess on Coal imported into India is levied and collected in accordance with the
provisions of section 3 (9) of the Customs Tariff Act;
• Since Section 26 of SEZ Act, clearly exempts any type of duty of customs levied under Customs Tariff Act.
Therefore, compensation cess would not be applicable for SEZ;
• Further, Section 51 of SEZ Act states it shall have effect notwithstanding anything inconsistent therewith
contained in any other law. The provision of the same is as below:
The provisions of this Act shall have effect notwithstanding anything inconsistent therewith contained in any other
law for the time being in force or in any instrument having effect by virtue of any law other than this Act.
• Accordingly, Section 26 of the Act, which holds that the SEZs are entitled to exemptions from customs duties
will have effect regardless of any provisions to the contrary in any other enactment.
1. Scraping of defective exported goods: The RBI regulations with respect to export of goods and realization of
proceeds are governed by the Foreign Exchange Management (Export of Goods and Services) Regulations, 2015.
There are no provisions in FEMA regulation dealing directly with a scenario involving ‘scrapping’ of goods exported,
which is found defective, in overseas market. However, from the FEMA Regulations’ perspective, this would imply
realization of export proceeds less than the amount of full export value (ascertained value/ expected realizable
value) of goods as declared in the export declaration (Form EDF) at the time of initiation of export. Subject to
detailed review of facts of the case, the scrapping of defective exported goods may qualify to be a sufficient ground
to prove exporters’ effort to realize and repatriate the export proceeds to India within the specified period of 9
months from the date of export. Accordingly, the exporter may approach the Authorized Dealer to effectuate write-
off of the unrealized export value subject to fulfillment of conditions stipulated by the RBI in its circular dated 12
March 2013 regarding “Write-off” of unrealized export bills – Export of Goods and Services – Simplification of
procedure (RBI/2012-13/435, A.P. (DIR Series) Circular No. 88).
2. Export of replacement goods: As per Regulation (4)(h) of the Foreign Exchange Management (Export of Goods
and Services) Regulations, 2015, the export of goods may be made without furnishing the declaration wherein the
transaction involves replacement of goods exported free of charge in accordance with the provisions of the FTP for
the time being in force. Further, as per Para.2.48 of the Foreign Trade Policy 2015-20, goods or parts thereof on
being exported and found defective/damaged or otherwise unfit for use may be replaced free of charge by the
exporter and such goods shall be allowed clearance by Customs authorities, provided that replacement goods are
not mentioned as restricted items for exports in ITC (HS).
However, kindly note that the aforesaid positions may need detailed review and analysis basis facts of specific case
in hand
Please find below our comments for your query in the trail mail:
1) The SEZ unit can claim Input Tax Credit subject to fulfillment of Section 16 of the CGST Act, 2017 which broadly
includes possession of tax invoice, receipt of goods, tax charged is paid to the government etc. and restrictions
mentioned in Section 17 of the CGST Act, 2017 and other allied provisions related to availment and eligibility of
Input tax Credit (ITC);
2) Further, in order to claim refund of unutilised ITC, proviso to Section 54(3) states that refund of unutilised input
tax credit shall be allowed only on account of zero rated supply without payment of tax and where the credit has
accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies;
3) In the present case based on the above points, refund of accumulated credit may be claimed as SEZ is involved
in supply of zero-rated goods (export of goods);
4) The provisions pertaining to refund on payment of tax flows from Rule 96 of the CGST Rules, 2017.
5) Thus, on fulfillment of the conditions mentioned in the aforesaid rules, the SEZ developer can claim IGST refund
on payment of tax.
Referring to the trail mail, please find our reply on Applicability of Compensation Cess on import of coal by SEZ
developer.
• The SEZ developer is exempted from payment of IGST and Custom duty on import of goods vide Notification
No. 64/2017 – Customs;
• The levy of compensation cess on import of goods is based on Section 3(9) Customs Tariff Act,1975 which is
reproduced herein for your reference:
Any article which is imported into India shall, in addition, be liable to the goods and services tax compensation cess
at such rate, as is leviable under section 8 of the Goods and Services Tax (Compensation to States) Cess Act, 2017
on a like article on its supply in India, on the value of the imported article as determined under sub-section (10)
10[or sub-section (10A), as the case may be.]
• Further, it is pertinent to note that Section 3(12) of Customs Tariff Act,1975 states that rules made under
Customs law, pertaining to exemption of duties, shall be applicable to cess as leviable under section 3 of Customs
Tariff Act,1975. Relevant provision is reproduced herein for your reference:
The provisions of the Customs Act, 1962 (52 of 1962.) and the rules and regulations made thereunder, including
those relating to drawbacks, refunds and exemption from duties shall, so far as may be, apply to the duty or tax or
cess, as the case may be, chargeable under this section as they apply in relation to the duties leviable under that
Act.]
• Therefore on co-joint reading of above mentioned provisions and Notification No. 64/2017 – Customs, it can be
concluded that there shall be exemption of compensation cess as well, at the time of import of goods by SEZ
developer/ unit.
The date of commencement of exports (COE) from an expansion in an existing SEZ unit is not relevant from an
Income Tax Act perspective as the tax holiday eligibility will be tested in the year in which the existing unit originally
commenced exports and not in the expansion year.
However, kindly note that this position may need detailed review and analysis basis facts of specific case in hand.
As per Para 6.15 (a) of Foreign Trade Policy, in case an EOU is unable to utilize goods and services, imported or
procured from DTA, it may be:
(i) Transferred to another EOU/EHTP/STP/ BTP/SEZ unit; or
(ii) Disposed of in DTA with intimation to Customs authorities on payment of applicable duties and/ or taxes and
compensation cess. In addition, exemption of duties of Customs leviable under First Schedule of the Customs Tariff
Act, 1975 availed, if any on the goods, at the time of import will also be payable and submission of import
Authorisation; or
(iii) Exported.
Further, reference may also be drawn to Notification No. 52/2003- Customs dated 31 March 2003, read with Para
6.15 of Foreign Trade Policy.
Therefore, in case EOU is clearing unutilized raw material to DTA, then it will be required to pay amount of custom
duties exemption availed at the time of import along with applicable GST on supply of said goods. In case EOU is re-
exporting said unutilized goods, it would not be required to pay duties
We understand that the company is a 100% EOU and is engaged in the sales of eggs and poultry feeds.
In reference to your query, kind attention is invited to Section 17(2) of the CGST Act, 2017.
“Where the goods or services or both are used by the registered person partly for effecting taxable supplies
including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for
effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as
is attributable to the said taxable supplies including zero-rated supplies”
Where inputs/ input services are used purely for exempt supplies, the credit is denied under the law. Further, when
the input/ input services are used for purely carrying out any taxable supplies, the credit is allowed.
However, when the inputs are used for carrying out both taxable and exempt supplies such as common credits in
relation to consultancy, rent etc, the credit can be claimed to the extent of turnover of taxable supplies only as per
Rule 42 of the CGST Rules, 2017 (as amended from time to time).
Considering our advisory engagement, we would not be able to support in verifying the reversal computations.
Request you to compute reversal as per the above mentioned provisions of law.
As per the latest notification 07/2020 Customs (NT) dated 28.01.2020, the drawback eligible for the key input raw
material edible palm oil is as below:
Tariff Item Description of goods Drawback Rate (AIR)

1511 Palm oil and its fractions, whether or not refined, but not chemically modified 0.15% on export value
Also, where the rate sanctioned is less than eighty percent of the duties paid on the materials or components used
in the production or manufacture of the said goods, the Company can also opt for drawback under special brand
rate in addition to the all industry rates (AIR).
Further, this benefit will only be available if payment is remitted through foreign currency account for an SEZ unit.
Hence, going forward request you to make payment through foreign currency account to claim the duty drawback.
Also, the DTA supplier can claim drawback subject to receipt of disclaimer from the SEZ unit that it does not intend
to claim the duty drawback.
With reference to the provisions of Notification no. 52/2003-Cus dated 31/3/2003 (as amended), an EOU is required
to pay basic customs duty proportionate to exemption availed on importation of the inputs. The reversal alongwith
applicable cess(es) is required to be done by way of making a payment through TR-6 challan.
another
(ii) export document shall contain the name of the merchant exporter or the status holder and the Unit;
(iii) merchant exporter or status holder, as the case may be, shall export goods under a free Shipping Bill and submit
a disclaimer that no Drawback, Duty Exemption Pass Book credit or fulfilment of export obligation under any export
promotion scheme under the Foreign Trade Policy shall be availed by him on the goods so exported.
The word “Warehouse” as defined under Sec 2(43) of the Customs Act, 1962 means a warehouse licenced u/s 57 or
58/58A of Customs Act. Such warehouse is part of Customs area, as defined under sec 2(11) of Customs Act, 1962.
Sec 2(11) of Customs Act, 1962 states as area of a customs station or a warehouse and includes any area in which
imported goods or export goods are ordinarily kept before clearance by Customs Authorities.
Therefore, it is understood that goods moving from SEZ (i.e.Deemed customs station) to the port are moving
between two customs areas and are not entering DTA. As the goods are not entering the DTA, customs duty
including IGST shall not be applicable under Customs Tariff Act, 1975, in terms of Sec.30 of SEZ Act 2005.
Kindly note that Sec.51 of SEZ Act, 2005 has an overriding effect over any other Law in force, whereby, when SEZ
Law treats the goods cleared for export through merchant exporter, as exports. If such goods are treated as
Interstate sale under the provisions of IGST Act, which is inconsistent to the SEZ Law, such provisions will have no
effect and be overridden by the provisions of SEZ Law.
Further, notification 41/2017-Integrated Tax (Rate) provides that when the goods are supplied to a registered
merchant exporter for further exports, IGST in excess of 0.1% is exempt, subject to conditions prescribed therein.
The condition (vi) of the notifications mentioned above reads as :
(vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port,
Inland Container Depot, Airport or Land Customs Station from where the said goods are to be exported; or
(b) directly to a registered warehouse from where the said goods shall be moved to the Port, Inland Container
Depot, Airport or Land Customs Station from where the said goods are to be exported;
From the said notification, we can note that when the goods are supplied by a DTA to the merchant exporter and
move the goods from DTA to the customs area of port of export, as per the condition, concessional rate of 0.1% GST
would be leviable, as the supplier and the recipient are in taxable territory and the goods are moving from DTA to
port of export.
Whereas in our case, goods move from the SEZ which is a customs area and move directly to another customs area
(the Port, Inland Container Depot, Airport or Land Customs Station) for export in terms of Rule 46 of SEZ Rules and
goods are not cleared for home consumption and are not subjected to levy of Customs duty and hence such goods
cannot be subjected to levy of IGST.
We understand that the company is a SEZ unit engaged in 100% export of manufactured instant noodles. The
Company procures its key raw material (edible palm oil) from a DTA unit who imports the same after paying
applicable customs duty. Since the customs duty is added to the final price of the input, the Company is keen to
understand if any benefits are available under the legislation for the customs duty paid.
In reference to your query, kind attention is invited to section 26(d) of the SEZ Act 2005 which provides exemptions,
drawback and concessions to every Developer or Unit. The duty drawback is allowed on goods procured from
Domestic Tariff Area to carry on the authorised operations either by the developer or the unit.
Rule (2) of Customs and Central Excise Duties Drawback Rules, 2017 - Where a Bill of Export has been filed under a
claim of drawback or any other similar scheme laid down under the Customs and Central Excise Duties Drawback
Rules, 2017, as amended from time to time, the Unit or Developer shall claim the same from the Specified Officer
and in case the Unit or Developer does not intend to claim such benefit, a disclaimer to this effect shall be given to
the Domestic Tariff Area supplier for claiming such benefits:
Provided that the aforesaid benefits may be claimed by Domestic Tariff Area supplier from their jurisdictional Goods
and Services Tax or Central Excise Commissioner, as the case may be.
Further, rule 24(3) of SEZ Rules, 2006 states that drawback or any other similar benefit, against supply of goods by
Domestic Tariff Area supplier shall be admissible where payments for the supply are made from the Foreign
Currency Account of the Unit.
On perusal of above provisions, we can conclude that drawback is allowed for SEZ Unit for DTA procurements
provided payments are made from Foreign Currency account of SEZ Unit.
SEZ units are exempted from the levy of IGST for 66 services which have been declared as default approved
services. It is pertinent to note that S.No 27 & 54 of the default list of services provide that “Goods Transport
Agency services” and “Transport of goods by road services” respectively are exempted from the levy of IGST
Hence, there arises no requirement to discharge GST on reverse charge basis for any GTA service or for any
transport of goods by road services as they are exempted from the levy of IGST.
another
(ii) export document shall contain the name of the merchant exporter or the status holder and the Unit;
(iii) merchant exporter or status holder, as the case may be, shall export goods under a free Shipping Bill and submit
a disclaimer that no Drawback, Duty Exemption Pass Book credit or fulfilment of export obligation under any export
promotion scheme under the Foreign Trade Policy shall be availed by him on the goods so exported.
The word “Warehouse” as defined under Sec 2(43) of the Customs Act, 1962 means a warehouse licenced u/s 57 or
58/58A of Customs Act. Such warehouse is part of Customs area, as defined under sec 2(11) of Customs Act, 1962.
Sec 2(11) of Customs Act, 1962 states as area of a customs station or a warehouse and includes any area in which
imported goods or export goods are ordinarily kept before clearance by Customs Authorities.
Therefore, it is understood that goods moving from SEZ (i.e.Deemed customs station) to the port are moving
between two customs areas and are not entering DTA. As the goods are not entering the DTA, customs duty
including IGST shall not be applicable under Customs Tariff Act, 1975, in terms of Sec.30 of SEZ Act 2005.
Kindly note that Sec.51 of SEZ Act, 2005 has an overriding effect over any other Law in force, whereby, when SEZ
Law treats the goods cleared for export through merchant exporter, as exports. If such goods are treated as
Interstate sale under the provisions of IGST Act, which is inconsistent to the SEZ Law, such provisions will have no
effect and be overridden by the provisions of SEZ Law.
Further, notification 41/2017-Integrated Tax (Rate) provides that when the goods are supplied to a registered
merchant exporter for further exports, IGST in excess of 0.1% is exempt, subject to conditions prescribed therein.
The condition (vi) of the notifications mentioned reads as :
(vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port,
Inland Container Depot, Airport or Land Customs Station from where the said goods are to be exported; or
(b) directly to a registered warehouse from where the said goods shall be moved to the Port, Inland Container
Depot, Airport or Land Customs Station from where the said goods are to be exported;
From the said notification, we can note that when the goods are supplied by a DTA to the merchant exporter and
move the goods from DTA to the customs area of port of export, as per the condition, concessional rate of 0.1% GST
would be leviable, as the supplier and the recipient are in taxable territory and the goods are moving from DTA to
port of export.
Whereas in our case, goods move from the SEZ which is a customs area and move directly to another customs area
(the Port, Inland Container Depot, Airport or Land Customs Station) for export in terms of Rule 46 of SEZ Rules and
goods are not cleared for home consumption and are not subjected to levy of Customs duty and hence such goods
cannot be subjected to levy of IGST.
The Tamil Nadu Special Economic Zones Act (Special provisions), 2005 prescribes the exemptions available for
developer or entrepreneur.
As per Rule 12(1)(h) electricity tax payable for electricity consumed is exempt.
“12.(1) Subject to the provisions of sub-section(2), every developer or entrepreneur shall be entitled to the
following exemptions, namely:-
(h) exemption from the tax payable under the Tamilnadu tax on consumption or sale of electricity Act, 2003 for
electricity sold or consumed in a Special Economic Zone.”
Therefore, prima facie exemption is available for SEZ unit and we have not come across a scenario where the above
rule have been withdrawn
However, we recommend the Company to connect with the electricity board officials to understand the directions
issued to them.
Notification no. 78/2017-Customs provides exemption from IGST and Compensation Cess upon import of goods by
Export Oriented Units.
Rule 96(10) provides restriction of claiming the benefit of receiving the refund of export with payment of tax on
goods or services in certain cases. Clause (b) of the said sub-rule specifically restricts such benefit upon availment of
the benefit of Notification no. 78/2017-Customs dated 13th October 2017.
Recently, the Government vide Notification No. 16/2020-CT dated 23.03.2020 has made an amendment by
inserting following explanation to Rule 96(10) of CGST Rules, 2017 as amended (with retrospective effect from
23.10.2017)
"Explanation.- For the purpose of this sub-rule, the benefit of the notifications mentioned therein shall not be
considered to have been availed only where the registered person has paid Integrated Goods and Services Tax and
Compensation Cess on inputs and has availed exemption of only Basic Customs Duty (BCD) under the said
notifications."
By virtue of the above amendment, the option of claiming refund (on payment of IGST) is not restricted to the
exporters who only avails BCD exemption and pays IGST on the raw materials, thereby such exporters who wants to
claim refund under on payment can switch over now.
To conclude, if the Company has availed the above mentioned notification, refund is not allowed under option of
with payment. As a result, the Company would be required to repay the refund along with the applicable interest.
Alternatively, we can explore the option of reducing the refund amount payable to Government, wherein ITC on
capital goods and transitional credit would be repaid and contend credit on input and input service is eligible as
they would have been qualified under ITC refund accumulation method. Said approach is subject to litigation, we
can analyze the same upon your request. (IRL will be shared post our discussion)
As per provisions of SEZ Act, 2005, "Special Economic Zone" means each Special Economic Zone notified under the
proviso to sub-section (4) of section 3 and sub-section (1) of section 4 (including Free Trade and Warehousing Zone)
and includes an existing Special Economic Zone;
Further, Free trade warehousing zone is defined as a Special Economic Zone wherein mainly trading and
warehousing and other activities related thereto are carried on.
The Central Government vide Gazette Notification Dated December 20th, 2019 amended Rule 5 (2) which was
substituted as follows:-
(2) The requirements of minimum area of land for a class or classes of Special Economic Zone in terms of subsection
(8) of section 3 shall be the following, namely: –
(a) A Special Economic Zone or Free Trade Warehousing Zone other than a Special Economic Zone for Information
Technology or Information Technology enabled Services, Biotech or Health (other than hospital) service, shall have
a contiguous land area of fifty hectares or more.
Rule (d) - All existing notified Special Economic Zones shall be deemed to be a multi-sector Special Economic Zone.
Explanation – For the purpose of this clause, a “multi-sector Special Economic Zone” means a Special Economic
Zone for more than one sector where Units may be set up for manufacture of goods falling in two or more sectors
or rendering of services falling in two or more sectors or any combination thereof including trading and
warehousing.”;
The substituted rule 5(2) includes an SEZ and FTWZ and specifically excludes only SEZ for IT or ITeS, Biotech and
heath (other than hospitals) service. Also, the definition of SEZ clearly includes FTWZ, it can be rightly interpreted
that an FTWZ can be considered as notified SEZ for the purposes of multi sector special economic zone.
Yes. SEZ units are eligible to claim refund of IGST paid provided the supplier has not filed an application of refund
for the same
Eligibility to claim 10AA deduction under Income Tax for a unit transferred from DTA to SEZ – Would request the
Company to elaborate on the transaction and highlight the nature of transfer.
Can we claim the refund of IGST paid for our expenses in SEZ- Yes. SEZ units are eligible to claim refund of IGST paid
provided the supplier has not filed an application of refund for the same.
Conditions with reference to the formation of a business unit in an SEZ and claim of deduction u/s 10AA thereon,
are laid down in sub-section (4) of Sec.10AA. If the Company is able to substantiate that it has not violated any of
the formative conditions with regard to the date of commencement of rendering of services, the unit not formed by
the splitting up, or the reconstruction, of a business already in existence, and use of new plant and machinery etc.,
as mandated in Sec.10AA(4) with due reference to any applicable clarifications notified by the CBDT in this regard, it
may qualify to claim deduction u/s 10AA.
In relation to intimation in change of Directors of company, please find below the process:
Inform about the change of directors, forthwith, to the Development Commissioner and the Specified Officer (as
provided under point 14 of Bond- cum- LUT for SEZ) by way of a letter and copy of DIR 11/12 along with details of
shareholding before and after change of directors
The proposal for the change of Directors shall be placed before the approval committee and the approval
committee shall accept the same in the committee meeting.
TO EPCES - Request you to kindly take this up with the concerned authorities. We understand that copies of
representation shared have already been filed with the concerned authorities.
The government is considering to introduce the RoDTEP scheme in place of the MEIS scheme from 1st January 2021
onwards. However, formal communication in this regard is still awaited from the government.
The RoDTEP scheme would be product based percentage reward. However, rates are yet to be declared from
government.
In reference to your query, please find below the procedure for obtaining EGM Details
Step-1 : Visit https://enquiry.icegate.gov.in/enquiryatices/sbTrack
Step-2 : Enter Port code of the port from where the goods were exported.
Step-3 : Enter Shipping Bill No. and Shipping Bill Date
Step-4 : Validate captcha and submit.
The necessary EGM details will be displayed.
However, where details are not updated in the DGFT website, request you to approach the clearing and forwarding
agent to provide with EGM details for such shipping bills.
Reporting of Bond/LUT number is one of the mandatory requirement. Since, LUT number is applicable for each
GSTN of the service provider and which is valid till 31st March of each financial year, is there any online window to
verify these LUTs quoted by vendor either in GSTN portal or NSDL ? this will reduce lot of manual effort in
following-up with vendor for correct LUT numbers. Comments – Currently there is no online window to verify LUT
numbers
· 0% IGST is applicable only for the default list of services being approved, due to absence of SAC codes in the
default list it is becoming more cumbersome while updating the DSPF, is there any mapping available between
these two. Comments – Please note that one SAC can be mapped to multiple services thus, there is no default
mapping of SAC with uniform list of services.
· Is there any representation being made with ministry to link NSDL & GSTN network, since these data are
already available in GST network and same can be auto populated in NSDL as well. Comments – Currently there is
no representation in relation to linking NSDL with GSTIN available in the public domain
1. Yes. Reverse charge mechanism is applicable for SEZ units. SEZ units have exemption from the levy of IGST only in
cases where the services are used for the authorized operations of the SEZ unit. Pursuant to the judgment of the
Hon’ble High Court of Gujarat in Britannia Industries Limited Vs Union of India, it has been held as follows:
· SEZ units are eligible to file refund claims of accumulated ITC provided the supplier of goods/ services to the
SEZ unit does not claim refund of the ITC paid. In case of RCM paid by the SEZ unit, as the supplier and the recipient
is the SEZ unit and the ITC stands accumulated in the credit ledger of the SEZ unit, the SEZ unit may be eligible to
file GST Refund applications of the accumulated ITC.
4. At the time of clearance of goods for import not coming under the authorized operations, GST will have to be
discharged at the time of clearance. In all other circumstances, the unit can discharge GST while filing the GSTR 3B.
Last sentence of Para 7.1 of the attached judgement ( page 9/10 ) states that and I quote “ The above
notifications exempts all goods or services or both imported by a unit or a developer in the SEZ from the whole of
integrated tax for authorised operation. Please clarify whether reverse charge come under “ whole of integrated
tax and therefore exempt- GT Comment - Yes. Tax payable under reverse charge mechanism falls within this
ambit.
Para 7.6 of the attached judgement (Page 13 ) states that and I quote “ SEZ unit is not at all liable to pay any kind
of tax. Please clarify whether reverse charge come under “ any kind of tax and therefore exempt- GT Comment -
Yes. Tax payable under reverse charge mechanism falls within this ambit. This is so because the CGST Act, 2017
defines input tax to include any tax paid under the reverse charge mechanism.
Para 5 C of the attached judgement ( page 3 ) states that and I quote “ SEZ unit is not supposed to pay any tax.
Please clarify whether reverse charge come under “ any tax and therefore exempt- GT Comment - Yes. Tax
payable under reverse charge mechanism falls within this ambit. This is so because the CGST Act, 2017 defines input
tax to include any tax paid under the reverse charge mechanism as long as it is for the authorized operations.
DTA Sale is allowed for SEZ Unit and payment can be received in INR.
For receipt of consideration from Dubai, payment can be either in INR or USD being a DTA sale.
Further, request you to connect with your Banker (“Authorised Dealer “) for compliance to be adhered under FEMA
provisions.
• As per section 2(p) of Foreign Exchange Management Act, 1999 (FEMA) import means bringing into India any
goods or services. So for a transaction to be regarded as import there should be physical movement of goods from
outside India to India. In the instant case goods are sourced by Severn within India i.e. from Rotex Mumbai. As the
supply is entirely within India it will not be considered as import.
• Further extant Master Directions on Import envisage provisions for third party payments in relation to import of
goods. But there is no provision permitting supply of goods by a third party.
• As the purchase of goods from Rotex Mumbai (domestic supply) creates a liability outside India (i.e. payable to
Bernard France) it is a capital account transaction. As per section 6 of FEMA a resident may draw foreign exchange
for a capital account transaction only if it is specifically permitted under the Act, rules or regulations; and if not,
upon obtaining the prior approval of RBI. Further, section 3 of FEMA provides in this regard that no person shall
make any payment to or for the credit of any person resident outside India in any manner unless permitted under
the provisions of the Act, rules or regulations.
• There is no general permission under FEMA or its regulations for payment to a non-resident for domestic supply
of goods. In the absence of a specific provision, prior RBI approval would prima facie be required for making the
payment to Bernard France.
• However, it may also be noted that the definition of current account transaction specifically includes payments in
connection with foreign trade. But this specific inclusion can be applied only when a transaction falls outside the
purview of a capital account transaction.
• Hence we are of the view that Severn
o would prima face require RBI approval;
o however, Severn may enquire with its AD banker whether such transactions, being payments in connection with
foreign trade, are treated as current account transactions without being subjected to the rigor of the definition of
capital account transaction
• Where AD banker treats the transaction as current account transaction, remittance to Bernard France would be
freely permitted. This position is however not free from the risk of contravention when considering extant FEMA
provisions in their strict sense.
Yes, provided that you have obtained approval from SEZ authority for work from home and have disclosed the
details projects on which employees are working upon and the method of delivering those services.
1. As per our discussion, we understand that you are involved in providing only printing services where content is
provided by publisher.
It is worth mentioning that whether an activity of printing is supply of service or goods has been in dispute
historically. However, in light of the various judicial pronouncements and clarification issued vide Circular
11/11/2017 – GST dated 20th October 2017 (copy enclosed), test of dominant nature in a contract decides if the
activity is supply of service or goods. For ease of reference, we can understand the difference between two by
following example –
• Where Content belongs to recipient customer (i.e. publisher or person owning usage rights to intangible inputs)
and printer (supplier) is only providing printing services using his own physical inputs like paper etc., then dominant
nature is of service and thus to be classified under SAC 9989
• Where supply of printed envelopes/boxes, letter cards, etc. falling under Chapter 48 or 49, is made along with
printing design, logo etc. (provided by recipient of goods), using printer’s physical inputs including paper, then
dominant nature is of supply of goods while supply of printing of content would be ancillary. Therefore, such
supplies would constitute supply of goods to be classified under HSN 48/49.
Said understanding has also been clarified vide GST Advance Ruling by West Bengal AAR in case of Photo Products
Company Pvt. Ltd. as well as ruling by the Apex Court in case of Rainbow Colour Lab (2000) 2 SCC 385. In the said
matter, it was held that activity of printing of content, wherein dominant intention is provisioning service of printing
and supply of paper and chemicals are purely incidental, would be classified as a printing service.
2. As mentioned above, classification of goods or services would depend on nature of principle activity undertaken
by the supplier. In present scenario, where activity undertaken comprises of purely printing on the above basis,
then it would be qualified as printing service under SAC 9989. While, if it is a complete contract for printed goods,
then it would be qualify as supply of goods under HSN 48/49.
3. In present scenario, we have been given to understand that activity undertaken is printing of content provided by
publisher and accordingly said supply appears to qualify as printing service under SAC 9989, which is the principle
intent. Further, the publisher (i.e. recipient of said supply of services) in this case is located outside India and place
of supply as per GST provisions appears to be covered under default rule i.e. location of recipient of service.
Accordingly, it would be covered as export of services under GST provisions. While classification depends on the
principle activity, as mentioned above, if primarily intent is to provide printing service and activities provided are
covered in ambit of service, then it would continue to be service even for FTP provisions. Hence, the supplier may
proceed with availing benefit of LUT in accordance with provisions governing export of services and is not required
to reverse the concession/ exemption so availed.
Government of India has revised the format of B-17 bond to be executed by EOU/STPI by Notification 01/2018-CE
(NT) to include GST registration details. As regard to execution of B-17 bond at the time renewal of LOP/LOI,
following points as clarified vide circular 50/2018_Customs need consideration –
• All existing EOU units having valid B-17 bond need not to execute a fresh bond (Bond validity is linked with
validity of LOP/LOI issued by Development Commissioner);
• An EOU unit upon renewal of LOP/LOI need to execute B-17 bond in new format as prescribed vide Notification
01/2018-CE (NT)
Copy of Notification 01/2018-CE and Circular 50/2018-Cus are enclosed for ready reference.
Response by Responded within
days
GT team 1
GT team 1
GT team
GT team
Praveen Kashyap More than 3 days
Sakshi Pahwa More than 3 days

GT team
Abhinay Dubey Same day
Abhinay Dubey 1
GT team More than 3 days

GT team 1
Sonal Kawdia More than 3 days
GT team 2
Abhinay Dubey More than 3 days

Abhinay Dubey 1
Sonal Kawdia 1
Abhinay Dubey 1

GT team 2
GT team 2
GT team 2
GT team 3
GT team 3
GT team 3

GT team 1
Sakshi Pahwa 3
Vinod MD 3

Mallikarjun S More than 3 days
Vinod MD 2
Sakshi Pahwa 1
Abhinay Dubey 1
Vinod MD More than 3 days

Sonal Kawdia 3
Abhinay Dubey 2
Shilpi Singhvi More than 3 days
Vinod MD Same day
Vinod MD Same day

Vinod MD 3
Vinod MD 2
Nemish Zaveri Same day
Nemish Zaveri 1
Vinod MD 1
Vinod MD Same day
Sonal Kawdia 2
Vinod MD 3
Sonal Kawdia 2
Praveen Kashyap Same day



Vinod MD 3

Vinod MD Same day

Vinod MD Same day
Vinod MD 1

Sakshi Pahwa 1

Nemish Zaveri More than 3 days




Vinod MD Same day
Sakshi Pahwa 1
Sakshi Pahwa Same day

Abhinay Dubey 1
Sonal Kawdia 1

Vinod MD 1
Abhinay Dubey 1
Vinod MD 3


Vinod MD 3
Abhinay Dubey 1

Vinod MD 3

Sonal Kawdia 2

Vinod MD 3

Vinod MD 1
Vinod MD 1

Vinod MD 3

Abhinay Dubey 1
Abhinay Dubey 1

Vinod MD 2
Vinod MD Same day
Akshay Kapoor Same day

Sakshi Pahwa 2
Praveen Kashyap 3
Log Book for Queries received from EPCES Members
Direct Tax
Date of Member Date of

S. No. Query Member details Region Response
1 22-Sep-20 Dhinesh Varadharajan South 24-Sep-20
Manav Packaging Private Limited
Mobile : +91 98840 43734
2 25-Sep-20 Mr. Vanchinathan South
M/s Severn Global India Pvt. Ltd
(based in Chennai, India)
3 28-Sep-20 Pradeep Kumar South 29-Sep-20
8297550111
APSEZ, Atchutapuram,
Visakhapatnam.
4 28-Sep-20 Sashi Varma B.Sc: FCMA, South 9/30/2020
Finance Manager,
Plot# 42,CSEZ Kakkanad,Cochin-
37 Kerala
Web:www.xopack.com Ph: +91-
484-4033301, Mob:09645999594
5 13-Oct-20 Aswathy Raj | Accounts Associate South 19-Oct-20

| Metadata Technologies | | India
Mob +91 94956 23299
6 15-Oct-20 Sree Rajmohan South 19-Oct-20

Regional Director
Export Promotion Council for
EOUs & SEZs
94465 80703
7 19-Oct-20 Aswathy Raj | Accounts Associate South

| Metadata Technologies | | India
Mob +91 94956 23299
8 22-Oct-20 M G Radhakrishnan South 27-Oct-20
Unipower Transformers Pvt Ltd,
Cochin, India
E-mail: mgr@unipower.co.in
Mob: +91 9446574386
9 26-Oct-20 B.D. Joshi North 26-Oct-20

Sr. Manager - Liaison
Golden Tower Infratech Pvt. Ltd.
(IT/ITES SEZ)
Plot No. 8, Sector-144, Noida-
201304 (UP), India
Mobile: +91 9871965244
10 16-Jan-21 Rahul Kalburgi South 20-Jan-21

Aequs Special Economic Zone,
437/A, Hattargi Village,
T: +91 0831 3090000 Ext: 5334 F:
+91 0831 3090001 M: +91 99643
44062
www.aequs.com
Query from Member
Whether TCS on sale of goods mandated by Sec.206C(1H) of the Income Tax Act, 1961 is applicable on DTA Sales
undertaken by an EOU/SEZ
We have received order from M/S. Larson & Turbo – Kuwait, End user Kuwait oil company - Kuwait . Our Work order No.
EXP/7733/19 Purchase order No. 7800014651
for supply of control Valve and accessories value US $ 585847.00
In this connection, we have ordered one component namely Actuator to M/s. Bernard France, as per the End user
requirement. Delivery date for the shipment is 20th October, 2020. Understand from M/s. Bernard France they are
manufacturing the component in India at M/s. Rotex Manufacturers & Engineers private Limited., Mumbai.
To achieve delivery date and to avoid liquidated damages, we planned to pick up the material from Mumbai. In this
connection, we need your confirmation
1) We have to make our payment to our vendor to M/s Bernard France as per our purchase order terms. P.O No.
1919865 and 2005964 copy of the purchase order attached.
2) Please advise the documents required and procedure to be followed.
Other details: We M/s. Severn Glocon India Private Limited., Chennai – India.
Order received from L & T Kuwait. End user also located at Kuwait.
As per condition of End user of the Project, We need use Bernard France Actuator.
M/s Bernard France and M/s. Rotex Manufactures - Mumbai are already having Joint venture agreement. They are
manufacturing the our Actuator at M/s. Rotex Manufactures - Mumbai. M/s. Bernard France is not registered in India. (GST
Act). We have submitted our Purchase Order of M/s. Bernard, Tri-party agreement, L&T Kuwait Purchase order and End
User approved vendor list.
I want to know the applicability of section 206C(1H) of income tax on following transactions through SEZ unit.
1. Sale by SEZ to a DTA unit under cover of bill of entry ( DTA Sale)
2. Export through Merchant Exporter where goods exported out of India on the basis of shipping bill filed in SEZ Online
--- In this transaction SEZ unit will get payment from his merchant buyer ( domestics buyer)
Sir, need your suggestion.

We are a manufacturing company engaged in manufacture of packing cartons and based out of CSEZ. Our customers are
spread all over South India. We export to Middle East and we cater to 100% EOU , customers based within SEZ and DTA
units
We also bill in USD to some 100% EOU customers to improve our net Foreign Earnings
Request you to kindly arrange to clarify the following:
(2) Is Sec 206C( 1H)- wef 1st Oct 2020 applicable on billings to 100% EOU and billings in USD. If applicable , how to show it
in the invoice
(3) What is the rate of TCS in the above case-0.1% or .075%
We, Metadata Technologies, a Special Economic Zone unit operating in SmartCity, Cochin since 2018. This is to invite your
kind attention regarding our below query:
Eligibility to claim 10AA deduction under Income Tax for a unit transferred from DTA to SEZ .
A DTA unit is transferred their entire business to SEZ in 2018 and have no other branches anywhere. FY 2018-19 was the
first financial year in SEZ. Unit has achieved profit in that year but they have ‘carry forward loss’ to set off. Also in FY 2019-
20, unit has achieved profit.
1) Since it is a SEZ unit, can they take Tax holiday exemption in FY 2019-20?
2) Or the unit has any restrictions to claim the exemption?
One of the unit has requested a clarification on the following :

Quote:
We are planning for space expansion for one of our existing SEZ unit which was registered during 2019 and we have started
Commercial production of the SEZ Unit in December 2019.
Under the same LOA we are planning for space expansion within the SEZ (Developer is same) of adjacent building.
The Government has announced the direct tax benefits under the sunset clause for SEZ for the SEZ Units that have already
been approved before 31/03/2020 upto 31/03/2021.
Seeking clarification from your good office whether the income generated from the
expansion unit is eligible to avail of the Income-tax benefits under Section 10AA of the Income-tax Act for the unexpired
period of the LoA, ie. of the existing SEZ Unit.
Unquote.
I had a discussion with the DDC of CSEZ on the matter and he informs that as per the rule, the area expansion comes under
the activity of the existing unit and therefore, they are eligible for the tax exemption as per the sunset clause. He however
adds that the IT authorities are to take final stand which according to him would be favourable,but to be checked.
Please let us know the clarification on the below scenarios;

a. If the unit (transferred from DTA to SEZ) qualifies the conditions on date of commencement of production but they
haven’t claimed tax holiday benefit for first financial year. In this case, Is the unit eligible to claim the exemption in the
second financial year?
b. If the unit (transferred from DTA to SEZ) doesn’t qualify the conditions on the date of commencement of production
and they haven’t claimed tax holiday benefit for first financial year. Also the unit has qualified the conditions on 01st April of
next financial year in SEZ. In this case, Is the unit eligible to claim the exemption in the second financial year?
We, M/s.Unipower Transformers Pvt. Ltd is an EOU unit at Cochin, manufacturing and exporting transformers to Canada.
We have already shipped 24 nos( 12 containers) of 5 MVA transformers and the first two numbers were failed in testing. We
have to take back the failed units and replace with new one. In this connection, we wish to have your firm opinion on the
following.
1.A failed product: Is there any provision for scrapping the failed product at a foreign country ? If there is provision, kindly
furnish the relevant customs/RBI rule.
2.Replacement against a failure product: whether it can be shipped in "NIL" payment invoice/shipping Bill, without getting
back the failed product. The relevant rules may also be furnished
We request you to kindly confirm if TCS under section 206C(1H) of Income Tax Act applicable w.e.f. 1st October 2020 is
applicable or not to supply of goods and services made by DTA suppliers to SEZ Developer/units for their authorized
operations
This query is in furtherance to query asked on 24/12/2020.

One more question. Would like to know if there is any issue in executing this transaction from RBI/FEMA perspective.
Response by GT Spoc
The newly inserted sub-section (1H) in Sec.206C of the Income Tax Act, 1961 mandates the applicability of TCS on the s.ale of
export. As per the provisions of Sec.206C(1H), a seller shall be liable to collect TCS @ 0.1 % (1% upon non-furnishing of PAN) o
consideration received in excess of INR 50 lakh during a financial year from a buyer. For the aforesaid section (as per Explanati
"buyer" means a person who purchases any goods, but does not include,—
(A) the Central Government, a State Government, an embassy, a High Commission, legation, commission, consulate and the tr
of a foreign State; or
(B) a local authority as defined in the Explanation to clause (20) of section 10; or
(C) a person importing goods into India or any other person as the Central Government may, by notification in the Official Gaz
purpose, subject to such conditions as may be specified therein;
The definition of the term ‘a person importing goods into India’ is not provided in the Income Tax Act, 1961. The SEZ Act, 2005
classifies the sale of goods from DTA to any SEZ/EOU as export from India.
The question of law involved in the scenario is whether a DTA Unit receiving goods under permitted route from any EOU/SEZ c
a person importing goods into India to bring such transactions out of the ambit of Sec.206C(1H). In this regard, it is pertinent t
of commercial duty/tax on transactions being a DTA Sale by an EOU or Domestic Clearance by an SEZ Unit to DTA, is effected a
the Customs Act 1962 and Customs Tariff Act, 1975. The specific mandates in this respect are provided in Sec.3(1) of the Centr
(to be read with Para.6.08 of FTP 2015-20) (for EOUs), and Sec.30 of SEZ Act, 2005 (SEZs). A transaction involving goods is taxe
provisions of Customs Act only when the same is considered as an import to India. Therefore, from the point of levy of the tax
being DTA sale by EOU / Domestic Clearance by an SEZ Unit appears to be qualifying to be construed as a sale involving ‘goods
manufactured outside India which are imported into India’.
Hence, on a harmonious reading, it could be concluded that a DTA unit purchasing goods from an EOU may qualify to be a per
into India and hence any sale transaction with such buyer shall not be subjected to TCS u/s 206C(1H).
• As per section 2(p) of Foreign Exchange Management Act, 1999 (FEMA) import means bringing into India any goods or servic
transaction to be regarded as import there should be physical movement of goods from outside India to India. In the instant c
sourced by Severn within India i.e. from Rotex Mumbai. As the supply is entirely within India it will not be considered as impor
• Further extant Master Directions on Import envisage provisions for third party payments in relation to import of goods. But
permitting supply of goods by a third party.
• As the purchase of goods from Rotex Mumbai (domestic supply) creates a liability outside India (i.e. payable to Bernard Fran
account transaction. As per section 6 of FEMA a resident may draw foreign exchange for a capital account transaction only if it
permitted under the Act, rules or regulations; and if not, upon obtaining the prior approval of RBI. Further, section 3 of FEMA
regard that no person shall make any payment to or for the credit of any person resident outside India in any manner unless p
provisions of the Act, rules or regulations.
• There is no general permission under FEMA or its regulations for payment to a non-resident for domestic supply of goods. In
specific provision, prior RBI approval would prima facie be required for making the payment to Bernard France.
• However, it may also be noted that the definition of current account transaction specifically includes payments in connectio
But this specific inclusion can be applied only when a transaction falls outside the purview of a capital account transaction.
• Hence we are of the view that Severn
o would prima face require RBI approval;
o however, Severn may enquire with its AD banker whether such transactions, being payments in connection with foreign trad
current account transactions without being subjected to the rigor of the definition of capital account transaction
• Where AD banker treats the transaction as current account transaction, remittance to Bernard France would be freely perm
however not free from the risk of contravention when considering extant FEMA provisions in their strict sense.
As per section 206(1H) of the Income-tax Act, 1961, a seller is required collect tax @ 0.1% of consideration received on sale of
50,00,000, at the time of receipt of such consideration. This rate has been reduced to 0.75% up to 31 March 2021.
However, the provisions of Section 206(1H) shall not be applicable to goods being exported out of India or covered under sub-
(1G) of section 206. Moreover, the term “Buyer” shall not include a person importing goods into India. Hence, Section 206(1H
goods exported out of India / imported into India from its applicability.
The term “India” has been defined under Income-tax Act, 1961 as follow: "India" means the territory of India as referred to in
Constitution, its territorial waters, seabed and subsoil underlying such waters, continental shelf, exclusive economic zone or a
zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (
air space above its territory and territorial waters.
Please find below our responses to your queries:

• In the case of a DTA Sale, the goods remain within Indian and hence would not be treated as “goods being exported out
of goods into India”. Hence, in the present scenario the SEZ unit (seller) would be liable to collect tax @ 0.75% from the DTA u
consideration for the goods sold exceeds INR 50,00,000 since the said transaction would not be covered in the aforementione
• In the case of exports through merchant export, we understand that the SEZ unit would directly export the goods manu
consideration would be received from the merchant exporter. Basis this understanding, we are of the opinion that tax need no
source from the merchant exporter since the consideration is received for sale of goods being exported out of India.
2. As per section 206(1H) of the Income-tax Act, 1961, a seller is required collect tax @ 0.1% of consideration received on sale
INR 50,00,000, at the time of receipt of such consideration. This rate has been reduced to 0.75% up to 31 March 2021.
However, the provisions of Section 206(1H) shall not be applicable to goods being exported out of India or covered under sub-
(1G) of section 206. Moreover, the term “Buyer” shall not include a person importing goods into India. Hence, Section 206(1H
goods exported out of India / imported into India from its applicability.
The term “India” has been defined under Income-tax Act, 1961 as follow: "India" means the territory of India as referred to in
Constitution, its territorial waters, seabed and subsoil underlying such waters, continental shelf, exclusive economic zone or a
zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 (
air space above its territory and territorial waters.
Hence, where the goods do not leave the territorial waters of India, TCS shall be applicable on the transaction. Therefore, for 1
would be applicable as the goods do not leave the territory of India.
4. At the time of clearance of goods for import not coming under the authorized operations, GST will have to be discharged at
clearance. In all other circumstances, the unit can discharge GST while filing the GSTR 3B.
Eligibility to claim 10AA deduction under Income Tax for a unit transferred from DTA to SEZ – Would request the Company to
transaction and highlight the nature of transfer.
Can we claim the refund of IGST paid for our expenses in SEZ- Yes. SEZ units are eligible to claim refund of IGST paid provided
filed an application of refund for the same.
Conditions with reference to the formation of a business unit in an SEZ and claim of deduction u/s 10AA thereon, are laid dow
of Sec.10AA. If the Company is able to substantiate that it has not violated any of the formative conditions with regard to the
commencement of rendering of services, the unit not formed by the splitting up, or the reconstruction, of a business already i
of new plant and machinery etc., as mandated in Sec.10AA(4) with due reference to any applicable clarifications notified by th
regard, it may qualify to claim deduction u/s 10AA.
The date of commencement of exports (COE) from an expansion in an existing SEZ unit is not relevant from an Income Tax Act
tax holiday eligibility will be tested in the year in which the existing unit originally commenced exports and not in the expansio
However, kindly note that this position may need detailed review and analysis basis facts of specific case in hand.
1.An existing business transferred from DTA to sez does not qualify for section 10AA benefits for the life of the unit.
2. If the conditions of Section 10AA are not satisfied in one year, then the claim of 10AA cannot subsist for future years
Scraping of defective exported goods: The RBI regulations with respect to export of goods and realization of proceeds are gove
Exchange Management (Export of Goods and Services) Regulations, 2015. There are no provisions in FEMA regulation dealing
scenario involving ‘scrapping’ of goods exported, which is found defective, in overseas market. However, from the FEMA Regu
this would imply realization of export proceeds less than the amount of full export value (ascertained value/ expected realizab
declared in the export declaration (Form EDF) at the time of initiation of export. Subject to detailed review of facts of the case
defective exported goods may qualify to be a sufficient ground to prove exporters’ effort to realize and repatriate the export p
within the specified period of 9 months from the date of export. Accordingly, the exporter may approach the Authorized Deal
write-off of the unrealized export value subject to fulfillment of conditions stipulated by the RBI in its circular dated 12 March
“Write-off” of unrealized export bills – Export of Goods and Services – Simplification of procedure (RBI/2012-13/435, A.P. (DIR
88).
2. Export of replacement goods: As per Regulation (4)(h) of the Foreign Exchange Management (Export of Goods and Service
the export of goods may be made without furnishing the declaration wherein the transaction involves replacement of goods e
charge in accordance with the provisions of the FTP for the time being in force. Further, as per Para.2.48 of the Foreign Trade
goods or parts thereof on being exported and found defective/damaged or otherwise unfit for use may be replaced free of ch
and such goods shall be allowed clearance by Customs authorities, provided that replacement goods are not mentioned as res
exports in ITC (HS).
However, kindly note that the aforesaid positions may need detailed review and analysis basis facts of specific case in hand
Prima facie, supply of goods from DTA to SEZ will not be covered under the exemption (export out of India) provided under t
section. Therefore it appears TCS will be applicable on supply of goods from DTA to SEZ.
Please find below response to your query:

Query: RBI/FEMA regulations to be considered in relation to bill-to, ship-to transaction involving overseas and domestic partie
GT Response: As per Sec.2(l) of the Foreign Exchange Management Act, 1999 "export", with its grammatical variations and cog
means—
(i) the taking out of India to a place outside India any goods,
(ii) provision of services from India to any person outside India;
The present transaction involving supply of goods to domestic location basis instruction from overseas customers may not qua
as ‘export’ from the perspective of FEMA as no portion of goods are taken to a place outside India nor any services are provide
person outside India. Further, we understand that the payment is expected to be received directly from an overseas entity.
Therefore, from the FEMA/EBI perspective the critical aspect to be considered shall be ensuring that the receipt of sale procee
structured in manner congruent to conditions specified in Regulations 3 & 4 of Foreign Exchange Management (Manner of Re
Regulations, 2016 notified by the RBI vide Notification No. FEMA 14(R)/2016-RB (as amended from time to time) to the extent
remittance from overseas being payment for transactions other than exports after considering the country/region where the o
located.
Response by
Vinod MD
Vinod MD
Vinod MD
Vinod MD
Vinod MD
Vinod MD
Vinod MD
Abhinay
Vinod MD
S. No. Date of Query Member details Category Member Date of
Region Response
1 11-Jun-21 Vannela Srinivas Membership South 11-Jun-21
JM - Compliance
Airport Land Development.
GMR Hyderabad Aviation SEZ Limited
2 10-Jun-21 BP Business Solutions Private Limited Membership Not known 10-Jun-21
3 8-Jun-21 Ganesh Goswami TDS Not known 8-Jun-21
4 3-Jun-21 Martin Mekwan Membership North 3-Jun-21

Operations- Warehousing
Adani Logistics Limited
5 1-Jun-21 Panduga Praveen Kumar Membership North 1-Jun-21
CYIENT www.cyient.com
6 24-May-21 Karishma Membership North 24-May-21

Secretarial Deptt.
Bonanza Portfolio (IFSC) Pvt Ltd.
Ph No.: 011-49514682
7 24-May-21 Ramesh Kumar Macherla Membership West 24-May-21

Accountant- APAC
Eastman Chemical India Pvt. Ltd.
(M): 91 984-842-7119
8 20-May-21 ROXUL-ROCKWOOL Insulation India Membership West 20-May-21

Pvt. Ltd.
Plot - Z/4, Dahej SEZ, Dahej, District

Bharuch – 392130, Gujarat, India
CIN: U26957GJ2008PTC054942
9 19-May-21 Prashant Membership West 19-May-21

EUI Limited
10 19-May-21 Dilip Jain Membership West 19-May-21

VD Jewels Artison Pvt.Ltd.
Mob.+91 9082456022
11 18-May-21 Abhilash N.K Membership West 18-May-21
Dy.Manager – Finance
IN: (+91) 712 666 0100 SG: (+65) 3157

6443
US: (+1 ) 301 769 6212 Ext: 9365
M: (+91) 838-007-2140 W:
www.infocepts.com
12 15-May-21 AVS Menon Membership West 15-May-21

Head- SEZ Regulatory Affairs.
Aurum Platz IT Pvt. Ltd.
IT/ITES Special Economic Zone
Plot No.Gen 4/1,TTC Industrial Area
Thane Belapur Road
Ghansoli, Navi Mumbai 400710
Tel: 91 22 30001705
Mob: 9870985018
13 14-May-21 Suntara Cosmetics Pvt. Limited Membership West 14-May-21

Corporate Add: 9th Avenue 1st floor
Behind Rajpath Club
S.G Highway, Bodakdev
Ahmedabad – 380054.
14 11-May-21 Ankit Goyal Membership North 11-May-21

Finance Controller - India
Advanced Technology Consulting
Service Pvt. Ltd.
Innovative Ideas. Winning Solutions
cell: +91-9799627790
15 10-May-21 Secretarial Deptt. Membership North 10-May-21
Bonanza Portfolio(IFSC) Private Ltd.
Ph No.: 011-49514682
16 10-May-21 Arvind Solanki Membership West 10-May-21

Admin Office : 117, 1st Floor, Madhav
Palace,
Sector 8, Plot No.55 ,
Gandhidham,Kucthh,370 201
Land Line No -02836-235415
GST No - 24ABCFM0732G1ZR
17 5-May-21 Best regards, Membership West 5-May-21

Amrin Alwani
CA, CS, LLB
(M) 7383113473
A Alwani & Co
Chartered Accountants
Gujarat - India
18 5-May-21 Gowtham David Procedural Not known
Managing Director
GOWTHAM ORGANIC COLD PRESS
OILS PRIVATE LIMITED
Mobile number: +91 9632688810
19 29-Apr-21 Fortune Agri Equipments Pvt. Ltd. Membership West 29-Apr-21
20 28-Apr-21 Ajay Madhani Membership West 28-Apr-21

Vice President - Finance & Accounts,
ASK Group
21 27-Apr-21 WiseTech Global (India) Private Limited Membership South 27-Apr-21
22 27-Apr-21 P Rameswara Reddy | Finance Membership South 27-Apr-21

Executive
CGI | India Global Delivery Centre
DLF Cyber City, Block-3, Plot. No. 129-
132,Gachibowli,Hyderabad 500 032,TS
Mobile: +91 9573600633 | Desk: +91
040 67316277 (8066277).
23 26-Apr-21 NAFEES Membership Not known 26-Apr-21

Aco Perfumes & Cosmetics LLP
Mobile No. 9173098020
Email- customs@ffperfumes.com
24 26-Apr-21 guetermann Membership North 29-Apr-21

25 26-Apr-21 Monica Sawant. Membership Not known 26-Apr-21
Euronet Services India Pvt. Ltd.
26 21-Apr-21 Samir Gokhale Membership West 21-Apr-21

Sr. Specialist – Facility &
Administration
27 21-Apr-21 Isha Tolia Not known Not known 23-Apr-21
28 21-Apr-21 Shyam J Desai Membership West 21-Apr-21

ROCKMAN ADVANCED COMPOSITES
PVT. LTD.Located in SURAT SEZ
29 21-Apr-21 Darshan Pujara Membership West 21-Apr-21

Sr. Executive Logistics
ROXUL-ROCKWOOL Insulation India
Pvt. Ltd.
Plot - Z/4, Dahej SEZ, Dahej, District
Bharuch – 392130, Gujarat, India
CIN: U26957GJ2008PTC054942
30 21-Apr-21 Hiransaj S H Membership South 21-Apr-21

Assistant Manager - Accounts
Description:
cid:image001.jpg@01CCCF81.AF1A50D
0
#176, 1st Floor, Adarsh Eco Place, EPIP
Zone II
Whitefield, Bangalore 560066, India.
31 19-Apr-21 V. Ramachandra Reddy. Membership South 23-Apr-21

Unicorn Natural Products Limited,
Hyderabad
32 17-Apr-21 Rohit Sharma Membership Not known 23-Apr-21
Kariwala Industries Limited.
33 15-Apr-21 Sweta Pednekar Membership Not known 15-Apr-21

Company Name - SAN
34 31-Mar-21 SCM - Logistics Membership Not known 1-Apr-21

Foxconn Technology India Pvt Ltd
CNSBG-NEW
35 30-Mar-21 Amit Jha Membership Not known 30-Mar-21

KPMG
36 26-Mar-21 Manish Panchal Membership West 26-Mar-21

+919998041267
Eurocircuits India Private Limited
Plot 11, 12 , 36 & 37, GIDC
Electronics Park SEZ
Kolavda Road,
Gandhinagar-382026
Gujarat, India
CIN No : U31200GJ2009PLC055813
37 26-Mar-21 Gourav Singh Tanwar | Finance & Membership North 26-Mar-21

Accounts |
VE Commercial Vehicles Ltd. ISEZ
(Indore Special Economic Zone)
38 22-Mar-21 Ankam Bhavya Membership NA 24-Mar-21

39 19-Mar-21 B B Purohit, Admin West 19-Mar-21
Makevale Acrylics pvt ltd, Ta savli, dist
Vadodara
(100%EOU)
40 19-Mar-21 Finance- Taxation Membership South 19-Mar-21
Nissan Digital India LLP
Trivandrum
41 9-Mar-21 SLCPAS Software Pvt Ltd Admin West 9-Mar-21
(Subsidiary of PAS, part of Hexagon)
1403 Signature Building, Block 13B,

Zone 1,
Road 1C, GIFT SEZ, GIFT City
Gandhinagar – 382355, Gujarat, India
42 4-Mar-21 Rajesh Membership South 4-Mar-21

Avalon Technology and Services Pvt
Ltd.
8977236787
Query from Member
We GMR Hyderabad Aviation SEZ Limited have renewed our embership for 2021-
22, but we are unable to login and download our membership certificate. below
cited is the message displaying when we are login in to our account. kindly look into
and help us to download our certificate.
We, BP Business Solutions Private Limited, renewed the RCMC application on 9th
June and now I am unable to login into the website. Please help.
In case of any queries, please feel free to revert.
As you may be aware that in the Finance Act 2021, a new section 194Q has been
introduced w.e.f. 1st July 2021, wherein TDS on purchase of goods required to be
deducted by every buyer whose turnover in FY 2020-21 exceed Rs.10 crores. In view
of the new amendment, since turnover of Glenmark Pharmaceuticals Limited (GPL)
and Glenmark Life Sciences Limited (GLS) in FY 2020-21 exceed Rs.10 crores, we
require to deduct TDS @ 0.10% under section 194Q on purchase of goods from our
vendors. Henceforth, from 1st July 2021, GPL & GLS are required to deduct TDS u/s
We have paid our annual fees and uploaded all required documents. Since the
portal is changed now, after filling all relevant details, page doesn’t responds and
we are not able to create login. Screenshot below for your reference.
We have uploaded all the details for renewal of RCMC and application submitted
successfully and same shown on screen whereas now we are not able to see in
application status and it is showing as no records found as per below screen shot.
Please check and advice the application status.
We, Bonanza Portfolio (IFSC) Private Limited have applied for the membership of
EPCES and also paid membership fees vide ref No. N144210603984234 through
NEFT from YES BANK dated 24/05/2021.
Request you to take into your consideration and acknowledge us the same.
We need to file Epces form for IEC code- 0311014747 for FY 2021-22.
We are facing issue with registration at your portal,

When I going to register it says Email already exists (Below Screen Shot 1)
Then I go to login page there I use preference to go with forget password There
error comes E mail not exists.
Could you please help enable me to register the RCMC for 2021-22 urgently.
Can you please let me know how I can register over the new portal as in the State
column under registration there are only two states mentioned :Madhya Pradesh
and Gujrat.
My organisation belongs to Haryana, Kindly suggest.
With ref. & sub. to the above, please note that we have done an online renewal
process for 2021-22 , renewal fees paid & all required documents submitted 20
days back but RCMC not received yet, we are checking online for the last 20 days
but no information is available.
Please issue RCMC for 2021-22 asap.

We, Infocepts technologies Pvt.Ltd, are a registered member of RCMC having
membership number 06022000448. As per the guidance on We have been trying to
create account in the new portal for the past couple of weeks but we are not able
to go beyond the register screen. Screen shot is attached below for your reference.
We have dialled multiple times over the number provided in the portal but not able
to connect.
Request you to look into this issue help us to complete registration so that we could
complete our membership renewal for 2021-2022.
Kindly provide a user ID and password of our following 2 companies to enable us to

apply to renewing our RCMC for the period 2021-22.
Aurum Platz IT Pvt.Ltd( SEZ Developer)

Loma Co-Developers 1 Pvt.Ltd.
Please update the current status of our Application for RCMC.
I have been trying to login to our EPCES portal so that membership for year 2021-22
can be renewed. I believe our registered email id is either ankit.goyal@atcs.com or
finance@atcs.com.
While trying to reset the password, didn’t get reset notification on either email id .
please help.
Our company wants to register with EPCES by taking membership of RCMC but the
problem is when we are trying to create our account, page stops responding.
Request you to resolve the issue at earliest.
I am registering on EPCES. After filling all details when I am creating account, then th
We are trying to open the webpage given on EPCES website for renewal for 2021-22
however, the same is not working. If you could please check and let us know if there
is any other website / portal for renewal purpose.
I would like to introduce ourselves as GOWTHAM ORGANIC COLD PRESS OILS
PRIVATE LIMITED , a company that based in BANGALORE which specializes in
manufacturing, supply and export of premium cold pressed groundnut oil, gingelly
oil and coconut oil and wish to do business (export / import) with Srilanka, UAE and
Malaysia and require your assistance in this regard.
The Indian embassy is known to help entrepreneurs from India to build trade ties
with businesses there. Therefore it would be grateful if you could provide us with a
list of prominent buyers, importers, wholesalers and traders contact details of the
respective product. We would also appreciate your help in making contact and
getting acquainted with these businesses.
GST certificate attached for your reference
Our RCMC No. 06022000451

Name Of Firm - Fortune Agri Equipments Pvt. Ltd.
We are apply to RCMC Renew and payment successfully done but still Online facing
below message
This is in relation to application for registration cum membership certificate (RCMC)

for ASK Investment Managers Limited (ASK IM).
In this regard, ASK IM has submitted the application on 21 March 2021 and has paid
the membership fee through NEFT (Reference number - N095211463803836).
Further, an email (attached herewith) has also been sent at membership@epces.in,
along with the details of payment on 6 April 2021.
However, the status of the application reflected on the EPCES portal is 'sent for
processing'. (attached herewith). We request you to please approve the application,
if fine, and grant RCMC.
We have attached herewith the RCMC application and details of NEFT payment for
your ready reference. In case any further information or clarification is required, we
would be glad to provide the same.
WiseTech Global (India) Private Limited (IEC - AACCW6813D; RCMC - 01021600650)

had paid renewal fees of INR 10,000 and filed renewal application on 22 April 2021.
Request you to please let us know the status of the application and kindly issue the
RCMC certificate at the earliest.
Hi Team,
Request you to reject below application. Without updating payment details we
have submitted.
DEAR EPCES TEAM,,

WE, M/S. ACO PERFUMES AND COSMETICS LLP FILED APPLICATION FOR RENEWAL
OF RCMC ON DATED 16.04.2021 AND PAYMENT ALSO RECEIVED BY YOUR SIDE
AGAINST CHECK NO 001100 AS ATTACHED RECEIPT VOUCHER, SO PLEASE LET US
KNOW WHY THIS IS STILL PENDING AND DO THE NEEDFUL ASAP PLEASE.
We want to pay EPCES membership renewal fees for the FY 2021-22 through
RTGS/NEFT mode so, kindly confirm below details for payment are correct.
We have obtained RCMC Registration in F.Y. 2020-21, and wanted to renew the
same for F.Y. 2021-22 but facing issue with not obtaining ‘Account Activation link’
while creating login on -“epces.co.in/auth/login.”
While registering grievance on portal but attached message displayed there. So we
tried to connect with the contact no provided on portal regarding the same but no
response is received.
Dear Mr Naveen/Mr Chandan/Mr Vikrant

Kindly look into the matter with regard to the trailing mail and assist the member
with the updated information.
Kindly provide us solution to our below mentioned query:

The entity is in the business of procurement of various types of goods from India
and is intending to export the goods outside India.
The entity wants to avail the benefit of procuring goods at the concessional GST
rate of 0.01% wherein one of the conditions is to get registered with an Export
Promotion council or a commodity board recognised by the Department of
Commerce.
In this regard we would like to know the procedure as to how the registration under
the Export Promotion council can be done in order to get the benefit of a
concessional GST rate of 0.01% as per the Notification No. 41/2017- Integrated
Tax(rate) dated 23rd October,2017.
I request you to provide us the guidance for proceeding with the registration for the
same at the earliest.
Dear Team,
I am Shyam j Desai currently working in the ROCKMAN ADVANCED COMPOSITES
PVT. LTD.Located in SURAT SEZ,
For Membership Renewal, we have already made a payment of 15,000 RS.
However on SEZ Online, still the message is coming in RED Texts
So please guide us and provide us with the new membership Certificate.
Dear Sir,
Please update the Mail if darshan.pujara@rockwool.com in our membership.
Also share the Membership Number for my unit.
Also request you please help to update the membership for 2021-22.
As we are getting communication from NSDL site to update the same.
Sir / Madam,
Ref :- Membership No. 012170000457 [M/s Aarbee Structures Pvt.ltd,(Kerala)]
We have made a payment of Rs.10,000/- towards renewal of membership in Export
Promotion Council for EOUs and SEZs (EPCES) on 09.04.2021 for the FY 2021-22.
Kindly do the needful to renew the membership and provide Membership
Certificate for FY 2021-22.
Greetings from Unicorn Natural Products Limited,

Our Export Promotion Council Membership Certificate Number : 0701360010153
and certificate valid up to 31.03.2021.
Please provide 2021-2022 Proforma Invoice for renewal purpose.
Kindly do needful.
We would like to request you kindly provide us the fees structure for the renewal of
EPCES 2021-2022, because we have talked to a supporting team member of EPCES
that after the EGM meeting might be change the fees structures or please let us
know if the fees structures are same like previous year. We can not see any
guideline regarding renewal of EPCES 2021-2022 in the website.
Please advise us
Hi Team,
Can you please check and update RCMC status of 21-22.
IEC Number-0710030592
Company Name-SAN
Dear EPCES Support Team,

We'Foxconn Technology India Pvt Ltd,.(SEZ unit) need to renew our EPCES RCMC
certificate, but online submission payment amount shows validity upto 31st march'
2020 year.
Kindly request you to provide payable amount for renewal RCMC upto 2022 year.
EPCES member number 04023101359
LOA No: 8/8/2007/SIPCOT SEZ dated 30.08.2007
Dear Sir/Madam,
Please could you update the membership renewal fees of EPCES for 2021-2022.
Please confirm the details available on your website is correct
This has reference to the above subject, we M/s. Eurocircuits India Pvt Ltd having
RCMC obtained from ELECTRONICS AND COMPUTER SOFTWARE EXPORT
PROMOTION COUNCIL This will be expired on 31.03.2021.
Further, It comes to know that in case of SEZ unit, it is a mandatory requirement of
RCMC to be obtain from EPCES only. Though, we like to apply for obtaining RCMC
from you before expiry of the existing RCMC i.e.31.03.21.
Hence, kindly make arrangement to provide your assist in this regard at the earliest
possible. So that our SEZ transaction will remain continue without any disturbance.
As per below Fees structure we have paid Membership fee Rs.25000 through UTR
no. CMS1874025617 Dt.24.03.2021.
Kindly confirm payment and provide EPCES Membership certificate 2021-22.
Our IEC code – 0508043069
This is regarding the renewal process for FY 2021-22. With reference to the circular
released recently, fee structure has been revised for SEZ Unit.
We have already initiated and applied for renewal of EPCES for FY 2021-22 on 16th
March 2021 and paid an amount of INR 5,000 based on turnover less than 5 crores.
Now the amount is revised to INR 7,500.
How do we proceed further for obtaining EPCES certificate.

For export of hazardous chemicals, an exporter has to take a registration caled
“REACH registration.
Financial assistance is given by Ministary of commerce/EPC board to such exporters.
Pl clarify;
We can apply to EPC to avail financial assistance and pl send guidelines for the
same.
Await yr reply at earliest.
We, Nissan Digital India LLP has two SEZ units located in Thiruvananthapuram ,
Kerala.
We have applied the EPCES certificate adding the second unit as branch. IEC code is
same for both the units.
But in the certificate, as attached the first unit at phase II is only reflected. Also in
our SEZ portal RCMC status is only updated in first unit.
Should we obtain separate membership for second unit (SEZ phaseIII) please advise.
SLCPAS Software Pvt Ltd are registered with EPCES and our EPCES Membership no.
is 03021100863.
SLCPAS Software Pvt Ltd designs, develops and tests software solutions for
industrial control system cybersecurity, process safety, and asset reliability for the
energy, process, and power industries worldwide.
We have Project Engineers who visit our customers site in Middle eastern countries
like Bahrain, Saudi Arabia, Qatar, UAE etc for providing support and guidance in
Operational Technology.
As per new guidelines from Saudi consulate in India, we have to submit visa
recommendation letters to consulate while processing employees visa. We would
like to know if EPCES can provide us with the recommendation letters for our staff
for processing their visas.
Appreciate your quick response as to the same. Thank you.
We are registered in EPCS for FY 2020-21, the membership is going to expire on

31/3/2021.
In SEZ portal, we got the following message. Now we want to renew our
membership for FY 2021-22, please advise the procedure for renewal.
Response by GT Spoc
Forwarded to EPCES team for their input
Marked to EPCES team as well


The issue raised by the member in the trail mail appears to be in relation to specific support
services provided by EPCES to its members. Request you to kindly look into it.
Kindly let us know if you have submitted the details on the new portal
https://epces.co.in/auth/login
Kindly follow the steps as per new RCMC circular, and OFFLINE mode.
With kind regards
We have launched the new RCMC portal.

Please confirm did you applied on new RCMC portal.
If you have not yet please visit our website www.epces.in you will find there new RCMC portal
details.
Pl apply through our new portal.

Attached below mail from our Ho regarding membership along with payment details.
EPCES - Renewal for 2021-22 has been suspended for some time to complete some formalities.
You will be able to renew soon after 20/04/2021. You should renew the membership by
31/05/2021.
Forwarded to EPCES team as the query raised by the member is technical in nature.
Response by
Abhinay Dubey
Abhinay Dubey
Abhinay Dubey
EPCES team
EPCES team
EPCES team
EPCES team
EPCES team
EPCES team
EPCES team
EPCES team
Abhinay Dubey
EPCES team
EPCES team
EPCES team
EPCES team
EPCES team
Abhinay Dubey
RD
EPCES team
Chandan Singh
RD
EPCES team
Abhinay Dubey
Abhinay Dubey
EPCES team
Abhinay Dubey
EPCES team
EPCES team
EPCES team
Abhinay Dubey
Abhinay Dubey
EPCES team
Abhinay Dubey
EPCES
Membership
department
Abhinay Dubey
Abhinay Dubey
Abhinay Dubey
Abhinay Dubey
Abhinay Dubey
Abhinay Dubey
Abhinay Dubey

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No.

S. No. Date of Query Member details Category Member

1 17-Jun-21 Sai Priya SEZ/EOU South

2 15-Jun-21 Sashi Varma B.Sc: FCMA, SEZ South

3 15-Jun-21 KALYANI EOU South

4 15-Jun-21 Chandur Ramachandran EOU South

5 15-Jun-21 Shree Ramkrishna Exports Pvt. Ltd. SEZ West

6 11-Jun-21 Samir Gokhale SEZ West

8 11-Jun-21 Narendra Adawadkar EOU West

9 10-Jun-21 Eurocircuits India Private Limited SEZ West

10 10-Jun-21 Aatish Goyal EOU North

11 5-Jun-21 Shyamali Banerjee EOU West

12 4-Jun-21 C K SRIKANTHA SEZ South

13 31-May-21 Sree Rajmohan SEZ South

15 26-May-21 Sree Rajmohan SEZ South

16 25-May-21 Sustain Properties Private Limited SEZ South

17 24-May-21 Unit : Tara safe international pvt. Limited SEZ West

18 20-May-21 Rahul Kalburgi SEZ South

19 17-May-21 CA.Ganesh Babu . V SEZ South

20 15-May-21 Anil Maurya | Assistant Manager - EOU North

22 11-May-21 Sree Rajmohan SEZ South

23 11-May-21 Unit : Tara safe international pvt. Limited SEZ West

24 3-May-21 Ch.S.S.Sekhar SEZ South

25 30-Apr-21 ADESH SEZ West

26 29-Apr-21 Satyajit Naik | Indirect Tax| SEZ/EOU West

29 28-Apr-21 Sashi Varma B.Sc: FCMA, SEZ South

30 24-Apr-21 Rahul Kalburgi SEZ South

Aequs Private Limited

33 20-Apr-21 Rahul Kalburgi SEZ South

Aequs Private Limited

36 20-Apr-21 Rahul Kalburgi SEZ South

Aequs Private Limited

38 15-Apr-21 Rahul Kalburgi SEZ South

Aequs Private Limited

40 9-Apr-21 Kishore SEZ South

41 8-Apr-21 Sunil Malhotra EOU North

43 30-Mar-21 Muniraj SEZ South

45 24-Mar-21 CA Rakesh Jain EOU South

46 23-Mar-21 Tausif Wasif Khan EOU West

47 19-Mar-21 Ch.S.S.Sekhar SEZ South

49 16-Mar-21 Shyamali Banerjee SEZ West

Regional Director - EPCES

SEEPZ-Special Economic Zone

50 15-Mar-21 Saimit Sareen SEZ North

Level 8, Building No. 7 | Candor

52 13-Mar-21 Sree Rajmohan SEZ South

53 11-Mar-21 CA Senthil Kumar.N SEZ South

Modular Fabrication Facility-Kattupalli

Regional Director - EPCES

SEEPZ-Special Economic Zone

56 5-Mar-21 Sunil Saraf SEZ South

57 3-Mar-21 Sree Rajmohan SEZ South

58 2-Mar-21 Sunil Saraf SEZ South

59 1-Mar-21 Ravi Prakash Tummalapalli | Manager SEZ South

DLF Cyber City Gachibowli| Hyderabad|

60 25-Feb-21 Sashi Varma B.Sc: FCMA, SEZ South

61 23-Feb-21 Sree Rajmohan EOU South

63 22-Feb-21 Ananth Rangarajan SEZ South

64 19-Feb-21 Ch.S.S.Sekhar SEZ South