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SEZ

Latest Articles


GST applicability on SEZ Transactions

Goods and Services Tax : Conclusion This article delves into various transactions related to an SEZ entity. The article has been prepared keeping in min...

January 27, 2025 10314 Views 0 comment Print

An in-depth Analysis of recommendations of 55th GST Council meeting

Goods and Services Tax : Critical analysis of the 55th GST Council meeting recommendations on ITC rules, vouchers, SEZ trade, hotel services, used cars, an...

December 27, 2024 2646 Views 0 comment Print

GST action points for FY 2023-24 before filing GST returns for October 2024

Goods and Services Tax : Key GST compliance tasks for FY 2023-24 before filing October 2024 returns, including ITC, e-invoicing, reconciliations, and rever...

October 1, 2024 11046 Views 0 comment Print

GST on SEZ units and SEZ Developers: Key Points and Requirements

Goods and Services Tax : Explore GST compliance for SEZs, including zero-rated supplies, invoicing, and documentation. Understand SEZ tax benefits and refu...

August 27, 2024 5136 Views 8 comments Print

Recent GST Portal Advisories: July-August 2024 Updates

Goods and Services Tax : Get the latest updates on GST portal advisories issued in July-August 2024, including changes in registration, refund processes, a...

August 14, 2024 4428 Views 0 comment Print


Latest News


7 Recent recent updates on the GST portal – June 2023

Goods and Services Tax : GST portal updates, geocoding of principal place of business, user ID generation, registration cancellation, AATO enablement, annu...

June 17, 2023 11883 Views 0 comment Print

New Legislation to Replace Special Economic Zones Act

Corporate Law : The Special Economic Zones Act will be replaced with a new legislation that will enable the states to become partners in Developme...

February 1, 2022 486 Views 0 comment Print

378 SEZs are presently notified, out of which 265 are operational

Income Tax : Ministry of Commerce & Industry 378 SEZs are presently notified, out of which 265 are operational Posted On: 10 MAR 2021 The S...

March 10, 2021 744 Views 0 comment Print

Impact of Corona on Sezs

Corporate Law : Along with IT/ITES Units, Non IT/ITES Units in SEZs have also been allowed to take desktop/laptop outside SEZs to work from home. ...

September 16, 2020 393 Views 0 comment Print

Compliances to be met by units / developers / co‐developers of SEZs relaxed

Corporate Law : Department of Commerce decided to provide relaxations on compliances to be met by units / developers / co‐developers of Special ...

March 30, 2020 14307 Views 0 comment Print


Latest Judiciary


Duty payable when goods imported in SEZ are sold to DTA without being used for authorized operations

Custom Duty : CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold...

March 1, 2025 423 Views 0 comment Print

No confiscation of seized Gold under Customs Act based on invalid Letter Of Approval

Custom Duty : The Officers found that factory was operational. On being demanded, Sujit Kumar Bera produced all the gold available in the factor...

January 21, 2025 117 Views 0 comment Print

Amending non-existing Anti-Dumping Duty notification not sustainable in law: Madras HC

Custom Duty : The Special Economic Zone (SEZ) unit of Flextronics Technologies (India) Pvt. Ltd. ('Flextronics SEZ unit’) imported the goods, ...

November 22, 2024 615 Views 0 comment Print

Lease Rent from Industrial Park Property Taxable as Business Income: Madras HC

Income Tax : Madras High Court held that lease rent received from letting out property in industrial park is chargeable to tax under the head ...

September 21, 2024 633 Views 0 comment Print

Non-reflection of amended shipping bill cannot be reason for denial of MEIS benefit: Delhi HC

Custom Duty : Delhi High Court held that rejection of Merchandise Exports from India Scheme (MEIS) benefit merely because amended shipping bills...

September 6, 2024 381 Views 0 comment Print


Latest Notifications


‘Jan-Sunwai’ for redressasl of grievances of SEZ stakeholders

Corporate Law : Instruction No. 118 mandates weekly Jan-Sunwai sessions via VC for SEZ grievance redressal, ensuring timely resolutions and monthl...

February 19, 2025 99 Views 0 comment Print

Single Window IT System for Registrations & Approvals from IFSCA, SEZ, GSTN, RBI, SEBI, & IRDAI

Finance : IFSCA introduces a Single Window IT System for application processing in GIFT IFSC, simplifying registrations with various regulat...

September 30, 2024 564 Views 0 comment Print

Clarification on SEZ Import Restrictions by DGFT

DGFT : DGFT clarifies that SEZ units can import specific items exempt from recent restrictions under ITC codes as per Policy Circular No....

September 19, 2024 804 Views 0 comment Print

CBIC Newsletter July 2024: NTRS Report, RoDTEP for SEZs & Gold Smuggling Bust

Goods and Services Tax : Discover the CBIC July 2024 newsletter highlights including NTRS 2024 findings, RoDTEP benefits for SEZs, and a crackdown on gold ...

July 22, 2024 654 Views 0 comment Print

ICEGATE Implementation at non IT/ITES SEZs from 01.07.2024 – Clarification

Custom Duty : Understand the latest SEZ Division clarification for Non-IT/ITES SEZ Units effective from July 1, 2024. Learn about ICEGATE, RODTE...

June 29, 2024 2382 Views 0 comment Print


Non-reflection of amended shipping bill cannot be reason for denial of MEIS benefit: Delhi HC

September 6, 2024 381 Views 0 comment Print

Delhi High Court held that rejection of Merchandise Exports from India Scheme (MEIS) benefit merely because amended shipping bills were not being reflected on the automates is unjustifiable. Accordingly, MEIS benefit claim allowed.

GST on SEZ units and SEZ Developers: Key Points and Requirements

August 27, 2024 5136 Views 8 comments Print

Explore GST compliance for SEZs, including zero-rated supplies, invoicing, and documentation. Understand SEZ tax benefits and refund procedures.

Mere non-submission of bill of export not allegeable as non-discharge of proof of export obligation

August 27, 2024 429 Views 0 comment Print

Bombay High Court held that if the party is able to show the proof of supply to SEZ Unit, then non-submission of “Bill of Export” cannot be treated as non-discharge of proof of Export Obligation.

Recent GST Portal Advisories: July-August 2024 Updates

August 14, 2024 4428 Views 0 comment Print

Get the latest updates on GST portal advisories issued in July-August 2024, including changes in registration, refund processes, and e-invoicing services.

Union Budget 2024-25: Key Highlights on Economy and Taxation

July 27, 2024 1929 Views 0 comment Print

Explore the Union Budget 2024-25 highlights, focusing on economic growth, taxation reforms, employment, MSMEs, and the middle class in India’s dynamic landscape.

Condition for refund imposed in Finance Act unjustified as SEZ unit exempt from service tax under SEZ Act: CESTAT Delhi

July 26, 2024 234 Views 0 comment Print

CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition of exemption by way of refund imposed under the provisions of the Finance Act are inconsistent with the provisions of the SEZ Act. Refund granted.

GST Budget 2024 Amendments At A Glance

July 24, 2024 5892 Views 0 comment Print

Discover the significant GST budget amendments for 2024, including changes in levy provisions, demand recovery, ITC availment, and more. Stay updated with our detailed analysis.

CBIC Newsletter July 2024: NTRS Report, RoDTEP for SEZs & Gold Smuggling Bust

July 22, 2024 654 Views 0 comment Print

Discover the CBIC July 2024 newsletter highlights including NTRS 2024 findings, RoDTEP benefits for SEZs, and a crackdown on gold smuggling.

ICEGATE Implementation at non IT/ITES SEZs from 01.07.2024 – Clarification

June 29, 2024 2382 Views 0 comment Print

Understand the latest SEZ Division clarification for Non-IT/ITES SEZ Units effective from July 1, 2024. Learn about ICEGATE, RODTEP benefits, and filing procedures.

No Custom duty liability on Goods Destroyed due to fire in SEZ: CESTAT Ahmedabad

June 26, 2024 603 Views 0 comment Print

Learn about P I Industries Ltd’s appeal against customs duty demand for goods lost in a fire at their SEZ unit. Detailed analysis of SEZ Rules and Customs Act provisions.

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