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Govt. Notifications/Circulars

Supply of a ‘service’ by units located in DTA to SEZ unit

Date : 18 Jun 2015
Department / Organisation  : Directorate General of Foreign Trade
Name Of the Ministry  : Department of Commerce
Notification / Public Notice /Circular Number  : CIRCULAR NO.1/2015-20 Dated 11th June, 2015

Sub: Supply of a ‘service’ by units located in DTA to SEZ units - ineligible for rewards under SEIS. 

Para 9.51(i) of FTP 2015-2020, as notified on 1.4.2015, makes it abundantly clear that ‘supply’ of a service to any other country only is eligible for SEIS benefits. Since SEZ is ‘Indian Territory’ supply of a service to SEZs is not eligible for rewards under SEIS.

Therefore it is clarified that supply of a ‘service’ by units located in DTA to SEZ units was and shall continue to remain ineligible for rewards under SEIS as explained in para 3 of the circular.

For original Circular, please click here.

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