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...
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.
Get the latest updates on GST portal advisories issued in July-August 2024, including changes in registration, refund processes, and e-invoicing services.
Explore the Union Budget 2024-25 highlights, focusing on economic growth, taxation reforms, employment, MSMEs, and the middle class in India’s dynamic landscape.
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.
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.
Discover the CBIC July 2024 newsletter highlights including NTRS 2024 findings, RoDTEP benefits for SEZs, and a crackdown on gold smuggling.
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.
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.
Discover the new guidelines for SEZ Developers on procuring and installing solar panels to provide power supply in common areas of Special Economic Zones.
Discover the latest changes in the Special Economic Zones (Fourth Amendment) Rules, 2024. Stay informed on reconditioning, repair, and metal waste regulations.
