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.