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DGFT Foreign Trade Policy PDF'>Foreign Trade Policy (wef 01/04/2015) PDF 6.19

6.19

Conversion

(a) Existing DTA units may also apply for conversion into an EOU / EHTP / STP / BTP unit.

(b) Existing EHTP / STP units may also apply for conversion / merger to EOU unit and vice-versa. In such cases, units will avail exemptions in duties and taxes as applicable.

(Above para (b) has been amended vide NOTIFICATION NO. 23/2016, DT. 13/08/2016)

[OLD- (b) Existing EHTP / STP units may also apply for conversion / merger to EOU unit and vice-versa. In such cases, units will remain in bond and avail exemptions in duties and taxes as applicable.]

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