About Special Economic Zones/EOUs/EHTPs & STPs
Volume 1
Part I
Special Economic Zone –Commentary
Chapter 1 Special Economic Zone Scheme …………………………………………………………….. 1
Chapter 2 Setting up of SEZ ………………………………………………………………………………… 41
Chapter 3 Setting up a Unit in SEZ ……………………………………………………………………… 60
Chapter 4 Infrastructure Facilities for SEZ …………………………………………………………… 76
Chapter 5 Import of Goods by SEZ Developer/Unit………………………………………………. 89
Chapter 6 Procurement of Goods from Domestic Tariff Area (DTA)……………………….. 99
Chapter 7 Export by the SEZ Units ……………………………………………………………………. 121
Chapter 8 Duration of Stay/Non- accumated or Non-utilisation of the Goods and
Services…………………………………………………………………………………………….. 131
Chapter 9 DTA Sale by SEZ Units……………………………………………………………………… 133
Chapter 10 Sub-Contracting/ Temporary Removals from SEZ ………………………………. 146
Chapter 11 Obligations and Monitoring………………………………………………………………. 154
Chapter 12 Miscellaneous……………………………………………………………………………………. 161
Chapter 13 GST Provisions Relating to SEZ…………………………………………………………. 169
Chapter 14 Jurisdiction of Customs & Central Excise Authorities Over SEZ…………… 190
Chapter 15 Exemption from Payment of Central Sales Tax and Stamp Duty………….. 199
Chapter 16 Income Tax Exemption to SEZ Unit/Developer/ DTA
Supplier/Investor/OBU ………………………………………………………………………. 208
Chapter 17 Special Economic Zone—Legal Provisions………………………………………….. 248
Part II
INSTRUCTIONS/CLARIFICATIONS ISSUED BY DOC &
NOTIFICATIONS/CIRCULARS ISSUED BY CBEC
Chapter 18 Instructions/ Clarifications Issued by the DOC……………………………………. 478
Chapter 19 Notifications/Circulars Issued by Department of Revenue (CBEC)……….. 658
Volume 1 SEZ/EOUs/EHTPs & STPs — Law & Practice
vi
PART – III
CIRCULARS/PUBLIC NOTICES ISSUED BY DGFT RELATING TO
EOU/STP/EHTP/SEZ SCHEMES
Chapter 19A DGFT Circular/Public Notice/Notification…………………………………………… 701
PART-IV
CIRCULARS/NOTIFICATIONS ISSUED BY RESERVE BANK OF
INDIA
Chapter 19B DGFT Circular/Public Notice/Notification…………………………………………… 743
Volume II
PART-V
COMMENTRY ON EOU
Chapter 20 An Introduction to EOU Scheme ……………………………………………………….. 915
Chapter 21 Administrative Control over EOUs ……………………………………………………. 948
Chapter 22 Cost Recovery Charges……………………………………………………………………… 967
Chapter 23 Bond Requirement for EOUS …………………………………………………………….. 978
Chapter 24 Import of Goods by EOUs ……………………………………………………………….. 1033
Chapter 25 Procurement of Goods from other EOUs, SEZ Units and Warehouses .. 1119
Chapter 26 Procurement of Goods from Domestic Tariff Area (DTA)………………….. 1127
Chapter 27 Export of Goods by EOUs ……………………………………………………………….. 1200
Chapter 28 Deemed Export ……………………………………………………………………………….. 1260
Chapter 29 Sale of Goods in Domestic Tariff Area……………………………………………….. 1276
Chapter 30 Sub-Contracting of Production Process or Production ……………………….. 1333
Chapter 31 Temporary Removal of Goods in DTA (Other than for Job Work)……… 1349
Chapter 32 Repair/Replacement of Imported/Exported Goods…………………………….. 1360
Chapter 33 GST Provisions Relating To EOU/STP /EHTP/BTP Units……………………. 1364
Chapter 34 STP/EHTP SCHEMES………………………………………………………………………. 1371
Chapter 35 Sector Specific Provisions ………………………………………………………………… 1381
Chapter 36 Exit Out of EOU scheme………………………………………………………………….. 1409
Chapter 37 Monitoring the Performance of EOUS………………………………………………. 1422
Chapter 38 Miscellaneous Matters …………………………………………………………………….. 1438
Chapter 39 Checklist for the Divisional Officer/Range Officer/Sector Officer
Looking after the Work of EOU/STP/EHTP Units ………………………………. 1518
Chapter 40 Executive Summary of Judicial Pronouncements ………………………………. 1530
Chapter 41 Exemption to EOU/EHTP/STP Units Under Income Tax Act……………… 1912
Chapter 42 Exemption to EOUs from Payment of Cess……………………………………….. 1920
Chapter 43 Claim of Refund of GST…………………………………………………………………… 1924
Volume 1 Contents At A Glance
vii
Part IV
Index
Index I Index of Notifications in Chronological Order……………………………………. 1971
Index II Index of Circulars/ Instructions in Chronological Order…………………….. 1976
Index III Index of Rescinding/ Superseding Notifications
in Chronological Order…………………………………………………………………….. 2007
Index IV Index of Rescinding/ Superseding Circulars in Chronological Order……. 2012
Index V Abbreviations Used …………………………………………………………………………. 2014
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