Income Tax : Taxpayers must file Form 33 to claim SEZ deduction on profits. Proper reporting of reserve utilisation and asset purchase is essen...
CA, CS, CMA : Explains the Budget 2026 proposal allowing SEZ units to sell to DTA units at reduced duty and how it simplifies approvals while lo...
Corporate Law : SEZ clearances to the DTA attract customs duty on full value, including domestic addition. The takeaway is SEZs are disadvantaged ...
Goods and Services Tax : This explains why non-refundable tender fees qualify as taxable consideration under GST. It clarifies that access to a tender proc...
Goods and Services Tax : Learn how to file your GSTR-9 annual return, including details of supplies, ITC, taxes paid, and adjustments for FY 2024-25....
Corporate Law : India's government amends SEZ rules, reducing land requirements and easing norms to boost semiconductor and electronics component ...
Corporate Law : Learn about SEZ provisions for IFSC units, mandatory approvals, and the role of IFSCA Administrator under SEZ Act for unified regu...
Goods and Services Tax : GST portal updates, geocoding of principal place of business, user ID generation, registration cancellation, AATO enablement, annu...
Corporate Law : The Special Economic Zones Act will be replaced with a new legislation that will enable the states to become partners in Developme...
Income Tax : Ministry of Commerce & Industry 378 SEZs are presently notified, out of which 265 are operational Posted On: 10 MAR 2021 The S...
Service Tax : CESTAT Bangalore held that services rendered by a sub-contractor for authorized operations within an SEZ are eligible for exemptio...
Service Tax : The tribunal remanded the case after finding insufficient evidence to prove that refund and Cenvat credit were not claimed on the ...
Service Tax : The case addressed whether services like rent-a-cab, catering, and business support qualify as input services for SEZ refund claim...
Custom Duty : The Tribunal held that exemption cannot be denied based on a re-export condition imposed through a DGH certificate when such a req...
Service Tax : The issue involved denial of service tax refund on employee insurance services in an SEZ unit. The Tribunal held that such insuran...
Custom Duty : The notification grants customs duty relief to SEZ units clearing goods to DTA, provided production began before 31 March 2025. It...
Corporate Law : The Commerce Ministry revised SEZ-Online user charges after migration of transactions to ICEGATE reduced operational viability. Ne...
Corporate Law : The issue concerned regulatory handling of restructuring in IFSC units. The instruction clarifies that IFSCA will intimate SEZ aut...
Corporate Law : Instruction 121 from the SEZ Division details the process for IT/ITES SEZ developers to convert demarcated Non-Processing Area (NP...
Corporate Law : India's Commerce Ministry clarifies that SOFTEX form filing isn't mandatory for service exports between SEZ units or from a DTA un...
CESTAT Bangalore held that services rendered by a sub-contractor for authorized operations within an SEZ are eligible for exemption under Notification No. 4/2004-ST. The Tribunal ruled that exemption cannot be denied merely because services were provided through main contractors.
The tribunal remanded the case after finding insufficient evidence to prove that refund and Cenvat credit were not claimed on the same services. Refund eligibility will depend on verification of non-availment of dual benefits.
The case addressed whether services like rent-a-cab, catering, and business support qualify as input services for SEZ refund claims. The Tribunal held they are eligible for refunds when used in authorised operations, reinforcing prior rulings.
The Tribunal held that exemption cannot be denied based on a re-export condition imposed through a DGH certificate when such a requirement is absent in the notification.
The issue involved denial of service tax refund on employee insurance services in an SEZ unit. The Tribunal held that such insurance services fall within authorised operations and cannot be excluded.
The notification grants customs duty relief to SEZ units clearing goods to DTA, provided production began before 31 March 2025. It clarifies eligibility conditions, exclusions, and compliance requirements for availing the benefit.
Taxpayers must file Form 33 to claim SEZ deduction on profits. Proper reporting of reserve utilisation and asset purchase is essential for eligibility.
CESTAT Hyderabad set aside a service tax demand on rent-a-cab services provided to an SEZ unit after holding that the SEZ Act has overriding effect over the Finance Act notification. The Tribunal ruled that exemption cannot be denied based on the notification’s condition when Section 26 of the SEZ Act provides the benefit.
The Tribunal ruled that once the Assessing Officer scrutinized the Section 10AA claim and R&D allocation, revision cannot be invoked. Section 263 cannot be used to re-examine issues already verified during assessment.
The Commerce Ministry revised SEZ-Online user charges after migration of transactions to ICEGATE reduced operational viability. New rates for transactions, AMC, and registrations apply from January 1, 2026.
