PARA 6.13
- Document type
- Policy
- Reference no.
- 06
- Dated
Inter Unit Transfer
Inter Unit Transfer
6.13
(a) Transfer of manufactured goods from one EOU EHTP/STP/BTP unit to another EOU/EHTP/STP/BTP/ SEZ unit will be allowed.
(b) Transfer of goods from one EOU/EHTP/STP/BTP unit to another will be eligible for Income Tax exemption under the Income Tax Act.
(c) Capital goods may be transferred or given on loan to other EOU/EHTP/STP/BTP/SEZ units with prior permission of the concerned Development Commissioner with prior intimation to Customs authorities.
(d) Goods supplied by one unit of EOU/EHTP/STP/BTP to another unit shall be treated as imported goods for the second unit for the purpose of payment of duty, on DTA sale by the second unit.
6.13
(a) Transfer of manufactured goods from one EOU EHTP/STP/BTP unit to another EOU/EHTP/STP/BTP/ SEZ unit will be allowed.
(b) Transfer of goods from one EOU/EHTP/STP/BTP unit to another will be eligible for Income Tax exemption under the Income Tax Act.
(c) Capital goods may be transferred or given on loan to other EOU/EHTP/STP/BTP/SEZ units with prior permission of the concerned Development Commissioner with prior intimation to Customs authorities.
(d) Goods supplied by one unit of EOU/EHTP/STP/BTP to another unit shall be treated as imported goods for the second unit for the purpose of payment of duty, on DTA sale by the second unit.