Sub-contracting for Domestic Tariff Area unit for export

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..... ctronic Hardware Technology Park unit or an Software Technology Park unit or Bio Technology Park unit, the finished goods may be exported either from the Unit or from the Export Oriented Unit or Electronic Hardware Technology Park unit or Software Technology Park unit or Bio-Technology Park unit; (c) export document shall be jointly in the name of Domestic Tariff Area exporter and the Unit; (d) the Domestic Tariff Area exporter shall be eligible for refund of duty paid on the inputs by way of brand rate of duty drawback. 2[Provided that, - 3[****] (ii) Information Technology and Information Technology enabled Services Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone Unit 4[subject to the condition .....

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..... ariff Area shall carry out their job-work in a Special Economic Zone Unit by following the procedure as laid down in item (i). (iii) For the purpose of work from home, Special Economic Zone Unit shall provide laptop or desktop and secured connectivity viz., VPN, VDI etc. to establish a connection between the employee and the work related to the project of the Special Economic Zone Unit. (iv) Once the employee ceases to be part of the project of Special Economic Zone Unit, the employee shall be untagged from the respective Special Economic Zone Unit and the Unit shall surrender the permanent Identity- Card issued in Form K to the Specified Officer as per sub-rule (2) of rule 70. (v) For Special Economic Zone Units registered as Other Serv .....

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..... stablish a connection between the employee and work related to the project of the Special Economic Zone unit. (d) Special Economic Zone unit shall ensure export revenue of the resultant products or services to be accounted for by the Special Economic Zone unit to which the employee is tagged and at no given point shall work from home involve the export of services from outside the Special Economic Zone unit. (e) Once the employee ceases to be part of the project of Special Economic Zone unit, the employee shall be untagged from the respective Special Economic Zone unit and the unit shall surrender the I-Card to Specified Officer as per sub-rule (2) of rule 70." 4. Substituted vide Notification No. G.S.R. 576 (E) dated 14-07-2022 bef .....

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