DTA Supplies to count towards NFE

7.16.1

The following supplies effected in DTA by SEZ units will be counted for the purpose of fulfillment of positive NFE:

(a) Supplies effected in DTA to holders of advance licence for annual requirement/DFRC under the duty exemption/remission scheme/FPCG scheme.

(b) Supplies made to free trade Warehousing set up under the Policy and/or under Section 65 of the Customs Act where payment is received in free foreign exchange.

(c) Supplies against special entitlements of duty free import of goods.

(d) 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

(e) 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.

(f) Supplies of Electronic and IT Hardware items, having zero Customs duty provided the items are manufactured in the unit.