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SEZ

Latest Articles


IGST Amendments Limiting Zero-Rated Supply to SEZ for Authorized Operations

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...

June 6, 2024 1146 Views 0 comment Print

FORM GSTR-9 comprehensive Analysis: Parts, Tables & Declarations

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...

June 3, 2024 6603 Views 0 comment Print

E-Invoicing under GST: Implementation, Requirements, Insights with FAQs

Goods and Services Tax : Understand the significance of e-invoicing, its implementation, prerequisites, and FAQs. Learn how to generate e-invoices, its ben...

April 19, 2024 3378 Views 0 comment Print

Macro level view on requirement of SEZ Endorsement under GST Laws

Goods and Services Tax : Delve into the significance of SEZ endorsement under GST laws, ensuring compliance with authorized operations and eligibility for ...

March 29, 2024 3036 Views 0 comment Print

Tax Compliance: 10 Things to Remember before 31st March 2024

Goods and Services Tax : Discover the crucial tax compliances taxpayers must remember before 31st March 2024, covering income tax and GST perspectives, ens...

March 18, 2024 2892 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 11679 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 468 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 687 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 360 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 13176 Views 0 comment Print


Latest Judiciary


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

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 ...

June 26, 2024 213 Views 0 comment Print

Service Tax refund to SEZ unit cannot be denied for Registration condition breach

Service Tax : In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedur...

May 16, 2024 333 Views 0 comment Print

HC quashed order for not considering reply submitted just before expiration of limitation period

Income Tax : Read the detailed analysis of Madras High Court's decision quashing an audit order due to non-consideration of petitioner's reply....

April 14, 2024 5307 Views 0 comment Print

HC Sets Aside GST Order, Grants Petitioner Document Presentation Opportunity

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...

April 10, 2024 495 Views 0 comment Print

Section 263 proceeding based on mere audit objections without independent assessment invalid

Income Tax : Pinkcity Jewelhouse Pvt. Ltd. Vs PCIT (ITAT Jaipur) ITAT Quashes Section 263 proceeding which were merely based on audit objection...

March 14, 2024 888 Views 0 comment Print


Latest Notifications


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 954 Views 0 comment Print

Guidelines for Procurement and Installation of Solar Power Panels in SEZs for Common Area Electricity Supply

Corporate Law : Discover the new guidelines for SEZ Developers on procuring and installing solar panels to provide power supply in common areas of...

June 21, 2024 219 Views 0 comment Print

Special Economic Zones (Fourth Amendment) Rules, 2024

Corporate Law : Discover the latest changes in the Special Economic Zones (Fourth Amendment) Rules, 2024. Stay informed on reconditioning, repair,...

June 20, 2024 441 Views 0 comment Print

Provisions for Importing Inputs under Quality Control Orders by Advance Authorisation Holders, EOU & SEZ

DGFT : Explore DGFT Notification No. 71/2023, enabling import provisions for Advance Authorisation, EOU, and SEZ without Quality Control ...

March 11, 2024 864 Views 0 comment Print

Covering SEZs and EOUs under the RoDTEP Scheme

DGFT : Governments latest memo explores covering SEZs and EOUs under RoDTEP Scheme. Learn about the implications and updates from the Min...

February 16, 2024 714 Views 0 comment Print


GST and SEZ – Accumulation of Credits and Refund

June 4, 2022 3051 Views 0 comment Print

Understanding the impact of GST and SEZ on credits and refunds. Learn how SEZs enjoy fiscal benefits under the GST Act in India.

Supply By/To Special Economic Zone (SEZ) Unit – An overview

May 13, 2022 30138 Views 0 comment Print

Explore the intricacies of Supply By/To Special Economic Zone (SEZ) Units under the SEZ Act, 2005. Learn about the benefits, documentation, and GST implications for seamless operations within SEZs. Stay compliant and unlock the potential of your business.

LoA of Plastic Recycling units in SEZs and EOUs extended for 5 years

May 5, 2022 702 Views 0 comment Print

LoA of the Plastic Recycling units in SEZs and EOUs may be extended for 5 years by the Board of Approval subject to fulfillment of other conditions/norms. Other conditions of the Policy Guidelines dated 27.05.2021 in respect of Plastic recycling units will remain unchanged.

Madras High Court- Allowed refund of unutilized ITC for zero-rated supplies effected by an SEZ unit

April 29, 2022 4314 Views 0 comment Print

Hon’ble High court in the instant case held that there is no merit in the impugned order passed by the authorities denying the benefit of refund of unutilized input tax credit of zero rated supplies effected by the petitioner. Hence, the petition has been allowed together with consequential relief and above observations.

Recommencement of ‘work from office’ model by units established in SEZs

April 15, 2022 7461 Views 0 comment Print

In the awake of spread of COVID-19 cases, almost all offices have opted for an unusual and untested way of ‘working from home’ and the units established in various Special Economic Zones (SEZ) were no exception to it.

Special Economic Zones (Amendment) Rules, 2022

April 8, 2022 3249 Views 0 comment Print

In case of gems and jewellery unit, the semi-finished goods, precious metals and any other raw material (excluding diamonds or precious and semi-precious stones or lab grown diamonds) taken outside the Special Economic Zone for sub-contracting of studding by the unit shall be brought back into the unit within forty-five days

Treatment of Transactions relating to SEZ under GST

March 28, 2022 110526 Views 0 comment Print

Learn about the treatment of transactions relating to SEZ under GST. Explore the economic advantages, tax incentives, and foreign direct investment opportunities.

HC explains exemption from service tax to SEZ Developer or Unit to carry on authorised operations

March 22, 2022 3621 Views 0 comment Print

GMR Aerospace Engineering Limited Vs Union of India (Telangana and Andhra Pradesh High Court) Hon’ble Telangana and Andhra Pradesh High Court in GMR AEROSPACE ENGINEERING LIMITED AND ANOTHER Vs. UNION OF INDIA AND OTHERS mentioned that as long as the services are used for authorized operations of the SEZ unit. the same should be exempted from the […]

New Legislation to Replace Special Economic Zones Act

February 1, 2022 468 Views 0 comment Print

The Special Economic Zones Act will be replaced with a new legislation that will enable the states to become partners in Development of Enterprise and Service Hubs said the Union Minister for Finance and Corporate Affairs Smt. Nirmala Sitharaman, while presenting the Union Budget for 2022-23

Data Service procurement Form (DSPF) – SEZ Compliance for Service exemptions

January 24, 2022 34920 Views 3 comments Print

Article explains Interplay between SEZ Act and GST Act in respect of DTA Procurements, Background about Service procurements eligible for IGST Exemption, Introduction of Online functionality of DTA service procurement Form (DSPF), Applicability of DSPF, Periodicity of DSPF, Key Feature of this DSPF Form, Approval of DSPF, Email Alerts on approval of transaction and Practical […]

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