DTA

Para 7.01(i) of the Foreign Trade Policy (FTP) says 'deemed exports' for this FTP refer to those transactions in which goods supplied do not leave the country

At present, SEZs pay full customs duty, in case a finished product is sold outside these zones, known as domestic tariff area (DTA). Based on the industry's long-standing request

Despite GST treating intermediary services as domestic supply, other laws like FEMA and FTDR Act recognise them as exports; SEZ units must pay duty on depreciated value

TNC Rajagopalan answers to SME queries related to GST, export and import matters

Firstly, it is not correct to say that the B/E is filed on the basis of the proforma invoice

Funds held in the foreign currency accounts of SEZ units cannot be loaned or made available to any person or entity resident in India, not being a unit in Special Economic Zones

Rs 24,000-crore rail infrastructure projects in nine states get green signal for expansion of network and connectivity