Other Supplies in DTA

6.9

Following supplies effected from EOU/EHTP/STP/BTP units to DTA will be counted for the purpose of fulfilment of positive NFE:

(a) Supplies effected in DTA to holders of Advance Authorisation / Advance Authorisation for annual requirement/DFRC/DFIA under the duty exemption/remission scheme/EPCG scheme

(Above (a) has been amended vide NTF. NO. 23/2006, DT. 25/07/2006)

[OLD-
(a) Supplies effected in DTA to holders of advance Authorisation/advance Authorisation for annual requirement/DFRC under the duty exemption / remission scheme /EPCG scheme. ]

(b) Supplies effected in DTA against foreign exchange remittance received from overseas.

(Above (b) has been added vide NTF NO. 31/2006, DT. 08/09/2006)

[OLD-
(b) Deleted ]

(c) Supplies to other EOU/EHTP/STP//BTP/SEZ units provided that such goods are permissible for procurement in terms of paragraph 6.2 of the Policy.

(d) Supplies made to bonded warehouses set up under the policy and/ or under section 65 of the customs act and free trade and warehousing zones, where payment is received in foreign exchange.

(e) Supplies of goods and services to such organizations which are entitled for duty free import of such items in terms of general exemption notification issued by the Ministry of Finance.

(f) Supply of services (by services units) relating to exports paid for in free foreign exchange or for such services rendered in Indian Rupees which are otherwise considered as having been paid for in free foreign exchange by RBI.

(g) Supplies of Information Technology Agreement (ITA -1) items and notified zero duty telecom/electronic items.