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Govt must resolve SEZ units' problems arising from definition of 'services'

SEZ service exports face DTA payment disputes, GST relief linked to strict compliance, and CBIC eases customs with a single all-India electronic bond system

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The Central Board of Indirect Taxes & Customs (CBIC) has already issued circular no.04/2025-Customs dated February 17, 2025, regarding a project named “Ekal Anubandh”

TNC Rajagopalan

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We are a SEZ unit holding a letter of approval (LoA) for providing services. We have been exporting our services and earning foreign exchange. Most of our expenses are in rupees (INR). Last year, we provided some services in the domestic tariff area (DTA) for which we received payment in INR; however, our overall net foreign exchange earnings (NFE) were positive. We have been regularly submitting our returns on time. Now, our jurisdictional development commissioner says that we have violated our LoA condition by selling services in DTA against payment in INR. Please clarify. 
The definition at Section 2(f) of
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