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TMI BlogProcedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park unit or in Software Tech........X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-contractor's premises - (i) for subcontracting any production process; or (ii) part of the production, without payment of duty, subject to following conditions, namely:- (a) the Unit shall wherever possible apply for the permission at the time of project approval itself and based on such initial approval, the Specified Officer shall permit sub-contracting of part of production process(es) or part of the production; (b) where the permission has not been taken at the time of project approval or a new permission is sought, the unit shall file an application containing the name and address of the subcontractor(s), 2 [ Goods and Services Tax ] registration number in the case of the Domestic Tariff Area sub-contractor, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all remove the goods under serial numbered challans preauthenticated by the owner or Managing Director or working partner or the company secretary or by any person duly authorized in this behalf by the company or firm, as the case may be and complete description of goods shall be provided on the challan; (g) the authorized officer at the Special Economic Zone gate shall note down the identification marks of the goods for verification of the goods when received back after subcontracting: Provided that where sensitive items are sent out for sub-contracting, based on the risk profile or past performance of the unit, sample may be drawn and retained by the Specified Officer, if required: Provided that for gem and jewellery Units, there sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a Special Economic Zone Unit or a Domestic Tariff Area Unit which is registered 3 [ under Goods and Services Tax ] ; (ii) export of finished goods from the sub-contractor's premises shall be allowed only by way of direct export and not through third party; (iii) sample of goods exported from the sub-contractors premises shall be sent by the sub-contractor in sealed condition, to the Specified Officer for establishing identity of the goods exported with the sample drawn at the time of taking out of the goods to the sub-contractor; (iv) shipping Bill for duty free goods shall be processed at the port of export as in the case of normal export and shipping bill shall be filed in the name of the Unit and sub-contractor; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of capital goods for use by the Unit which had imported or procured the raw materials. (5) The Developer or a co-developer or on their behalf their contractor, as the case may be, shall follow the same procedure for sub-contracting in Domestic Tariff Area or in a Unit in other Special Economic Zones or in a Export Oriented Unit or in an Electronic Hardware Technology Park Unit or a Software Technology Park Unit as prescribed for sub-contracting by SEZ Units in sub-rules (1) above: Provided that the Bank Guarantee to cover the duty foregone on the materials being sent for sub-contracting shall apply only in case of temporary removal of goods by the contractor. (After sub-rule (4). the following sub-rule has been inserted: vide F.No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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