Entitlement for Supplies from the DTA

7.9

Supplies from DTA to SEZ shall be entitled for the following:

(a) DTA supplier shall be entitled for :

(i) Drawback / DEPB / DFRC / Advance Licence

(ii) Discharge of Export performance, if any, on the Supplier.

(Above (a) has been amended vide NTF. NO. 18/2004, DT. 18/01/2005)

[OLD-
(a) DTA supplier shall be entitled for:

(i) Drawback

Or

DEPB in lieu of Drawback

(ii) Discharge of Export performance, if any, on the supplier. ]

(b) SEZ units shall be entitled for:-

(i) Exemption from Central Sales Tax;

(ii) Exemption from payment of Central Excise Duty on all goods eligible for procurement by the unit.

(iii) Reimbursement of Central Excise Duty, paid on bulk tea procured from the licenced auction centres by the Development Commissioner of concerned zone as long as levy on bulk tea in this regard is in force.

(iv) 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.

(c) Supplier of precious and semi-precious stones, synthetic stones and processed pearls from Domestic Tariff Area to the units situated in SEZ shall be eligible for grant of Replenishment Licenses at the rates and for the items mentioned in the Handbook (Vol. I).

(d) The entitlements under paragraphs (a) and (b) (ii) above shall be available provided the goods supplied are manufactured in India.