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SEZ - Highlights / Catch Notes

Home Highlights August 2022 Year 2022 This

Information Technology (IT) and Information Technology enabled ...


Domestic Tariff Area IT units can subcontract in SEZs u/r 43, ensuring proper export revenue records.

August 30, 2022

Act Rules     SEZ

Information Technology (IT) and Information Technology enabled Services (ITeS) Units in Domestic Tariff Area shall carry out their job-work in a Special Economic Zone Unit subject to conditions of recording / accounting of export revenue by SEZ unit - Sub-contracting for Domestic Tariff Area unit for export - Rule 43 of the Special Economic Zones Rules, 2006

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