Goods and Services Tax : Learn how amendments to Section 16 of IGST Act affect zero-rated supplies to SEZ units for authorized operations. Ensure complianc...
Goods and Services Tax : Learn how to correctly file Form GSTR-9, covering all six parts and 19 tables. Understand basic details, supplies, ITC, tax paymen...
Goods and Services Tax : Understand the significance of e-invoicing, its implementation, prerequisites, and FAQs. Learn how to generate e-invoices, its ben...
Goods and Services Tax : Delve into the significance of SEZ endorsement under GST laws, ensuring compliance with authorized operations and eligibility for ...
Goods and Services Tax : Discover the crucial tax compliances taxpayers must remember before 31st March 2024, covering income tax and GST perspectives, ens...
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...
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. ...
Corporate Law : Department of Commerce decided to provide relaxations on compliances to be met by units / developers / co‐developers of Special ...
Custom Duty : Learn about P I Industries Ltd's appeal against customs duty demand for goods lost in a fire at their SEZ unit. Detailed analysis ...
Service Tax : In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedur...
Income Tax : Read the detailed analysis of Madras High Court's decision quashing an audit order due to non-consideration of petitioner's reply....
Goods and Services Tax : Read full text of judgment/order by Madras High Court setting aside GST DRC-07 Order against Hitachi Systems due to lack of docume...
Income Tax : Pinkcity Jewelhouse Pvt. Ltd. Vs PCIT (ITAT Jaipur) ITAT Quashes Section 263 proceeding which were merely based on audit objection...
Custom Duty : Understand the latest SEZ Division clarification for Non-IT/ITES SEZ Units effective from July 1, 2024. Learn about ICEGATE, RODTE...
Corporate Law : Discover the new guidelines for SEZ Developers on procuring and installing solar panels to provide power supply in common areas of...
Corporate Law : Discover the latest changes in the Special Economic Zones (Fourth Amendment) Rules, 2024. Stay informed on reconditioning, repair,...
DGFT : Explore DGFT Notification No. 71/2023, enabling import provisions for Advance Authorisation, EOU, and SEZ without Quality Control ...
DGFT : Governments latest memo explores covering SEZs and EOUs under RoDTEP Scheme. Learn about the implications and updates from the Min...
Article discuss about practical implication of claiming of refund for ITC available in Electronic Credit ledger for input and input services used in making supplies to SEZ Unit / Developer if no GST has been charged on invoice.
CESTAT Mumbai held that refund claim of service tax paid on input services which are wholly consumed within SEZ cannot be denied.
A Unit in an International Financial Services Centre, authorised to undertake aircraft leasing activity, if allowed by the International Financial Services Centre Authority not to maintain separate office, may utilise office space or manpower or both, of another unit set up in International Financial Services Centre authorised to undertake aircraft leasing activity, as may be approved by the Authority
No. K.43013(18)/2/2022-SEZ Government of India Ministry of Commerce & Industry Department of Commerce (SEZ Division) Vanijya Bhavan, New Delhi Dated the 15th February, 2023 To The Development Commissioner All SEZs Subject: Challenges faced by trade w.r.t monitoring of BLUT and requirement for additional BLUT —reg. Sir, I am directed to refer to representations received from […]
Find out whether the supply from SEZ to EOU is considered an import and whether Customs Duties are applicable. Our article covers key concepts of SEZ and provisions of the SEZ Act, 2005.
DTA units will be required to register with regional STPI under ‘non-STPI category’ and required to submit the SOFTEX Forms on periodical basis. For Registration application required to be submitted online with the requisite fee and usually the same is approved within a period of ten working days.
Bombay High Court held that once the application for SEZ LOP is accepted and LOP is issued, the Unit attains the SEZ Status and therefore entitled to all the exemptions provided under section 26 of the SEZ Act which also includes exemption from payment of duties of customs.
ITAT Mumbai held that exemption u/s 10AA of the Income Tax Act available in case imported goods are re-exported by a unit duly approved by development commissioner of concerned SEZ.
Explore the nuances of Supply from Domestic Tariff Area (DTA) to Special Economic Zone (SEZ) or vice versa under GST. Understand the implications of Section 7 of IGST Act, 2017 and provisions related to export, import, and zero-rated supply. Stay informed to navigate cross-border transactions effectively.
Rule 29A. Procedure of import or export or procurement from or supply to Domestic Tariff Area of aircraft by a Unit in International Financial Services Centre
