PARA 7.17.3
- Document type
- Procedure
- Reference no.
- 07
- Dated
Entitlement for Supplies from the DTA
7.17.3
SEZ units shall be entitled for:-
(a) Exemption from Central Sales Tax;
(b) Exemption from payment of Central Excise Duty on all goods eligible for procurement.
(c) Reimbursement of Central Excise Duty, including additional excise duty, if any, paid on bulk tea procured from licenced auction centers by Development Commissioner of concerned Zone so long as levy on bulk tea in this regard is in force. The unit shall submit documentary evidence showing that the tea was procured from licenced auction centers along with the claim.
(d) Reimbursement of Duty paid on fuels or any other goods procured from DTA as per the rate of drawback notified by the Directorate General of Foreign Trade from the date of such notification.
SEZ units shall be entitled for:-
(a) Exemption from Central Sales Tax;
(b) Exemption from payment of Central Excise Duty on all goods eligible for procurement.
(c) Reimbursement of Central Excise Duty, including additional excise duty, if any, paid on bulk tea procured from licenced auction centers by Development Commissioner of concerned Zone so long as levy on bulk tea in this regard is in force. The unit shall submit documentary evidence showing that the tea was procured from licenced auction centers along with the claim.
(d) Reimbursement of Duty paid on fuels or any other goods procured from DTA as per the rate of drawback notified by the Directorate General of Foreign Trade from the date of such notification.