{"id":39252,"date":"2022-10-07T12:50:02","date_gmt":"2022-10-07T07:20:02","guid":{"rendered":"https:\/\/www.cagmc.com\/?p=39252"},"modified":"2024-06-01T14:27:51","modified_gmt":"2024-06-01T08:57:51","slug":"supplies-from-dta-to-sez-attract-export-duty","status":"publish","type":"post","link":"https:\/\/www.cagmc.com\/blog\/supplies-from-dta-to-sez-attract-export-duty\/","title":{"rendered":"Supplies from DTA to SEZ \u2013 Whether They attract Export Duty?"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-40080 size-full\" title=\"Supplies from DTA to SEZ attract export duty\" src=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/12\/supplies-from-dta-to-sez-whether-they-attract-export-duty-1.png\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/12\/supplies-from-dta-to-sez-whether-they-attract-export-duty-1.png 1200w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/12\/supplies-from-dta-to-sez-whether-they-attract-export-duty-1-300x158.png 300w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/12\/supplies-from-dta-to-sez-whether-they-attract-export-duty-1-1024x538.png 1024w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/12\/supplies-from-dta-to-sez-whether-they-attract-export-duty-1-615x323.png 615w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/12\/supplies-from-dta-to-sez-whether-they-attract-export-duty-1-400x210.png 400w, https:\/\/www.cagmc.com\/blog\/wp-content\/uploads\/2022\/12\/supplies-from-dta-to-sez-whether-they-attract-export-duty-1-292x153.png 292w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The objective of SEZ was to attract foreign investors by giving tax breaks and single window clearance etc. However, this policy only applied through various amendments in different laws and executive orders and was in a dire need of a robust framework as the policy was not nearly as good as China\u2019s SEZ framework. It was only till 23rd June 2005, SEZ Act, 2005 was passed by the assent of the President of India. This Act along with SEZ Rules, 2006, became the sole statute covering all the legal and regulatory aspects of the SEZs along with units set up under it. In the Act, SEZs are defined under Section 2(za) as any area which is notified by the government after prescribed requirements under the Act as \u201cSpecial Economic Zone\u201d. This Article we will learn about special economic zone and discuss how supplies from DTA to SEZ attract export duty.<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"border: 1px solid #555;\">\n<p style=\"text-align: justify;\"><b>Table of Contents<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Introduction\"><span style=\"font-weight: 400;\">Introduction<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Zone\"><span style=\"font-weight: 400;\">Special Economic Zone<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#of\"><span style=\"font-weight: 400;\">History of Special Economic Zone<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#include\"><span style=\"font-weight: 400;\">Categories of Special Economic Zone include<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#special\"><span style=\"font-weight: 400;\">Objectives of special economic zone<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Benefits\"><span style=\"font-weight: 400;\">Benefits of Special Economic Zone<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#SEZ\"><span style=\"font-weight: 400;\">Features\/provisions of SEZ Rules<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#in\"><span style=\"font-weight: 400;\">Tax Benefits in SEZ<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#to\"><span style=\"font-weight: 400;\">Supplies from DTA to SEZ \u2013 Whether Export Duty Applicable<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"#Conclusion\"><span style=\"font-weight: 400;\">Conclusion<\/span><\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"Introduction\"><b>Introduction<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recently Government of India imposed Export Duty on Certain Steel Items in a\u00a0Notification Dated 21st May\u20192022. Immediately doubts were raised whether such Export Duty is Applicable for Supplies from Domestic Tariff Area) DTA to SEZ?\u00a0In this Article we will learn about special economic zone and discuss how supplies from DTA to SEZ attract export duty.<\/span><\/p>\n<h2 id=\"Zone\"><b>Special Economic Zone<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">A <\/span><a href=\"https:\/\/www.cagmc.com\/treatment-of-transactions-relating-to-sez-under-gst\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">special economic zone<\/span><\/a><span style=\"font-weight: 400;\"> is a geographical region that is designed to export goods and provide employment. SEZs are exempt from federal laws regarding taxes, quotas, FDI banks, labour laws. A Special Economic Zone (SEZ) is a geographical region that has economic laws more liberal than a country\u2019s typical economic laws. Furthermore, They are established with an aim to purport development, promote rapid economic growth by providing tax and business incentives for attracting foreign technology along with investment. These are not merely SEZ\u2019s but may be called as \u201cfavourite Investment destinations\u201d for foreign establishments. Such units would be future sources of employment, hubs of latest technologies and equipped with the best infrastructure. Whereas, today, there are approximately 3,000 SEZs operating in 120 countries.<\/span><\/p>\n<h2 id=\"of\"><b>History of Special Economic Zone<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 1965 India experimented with the concept of such units in the form of Export Processing Zones. Furthermore, A revolution that had come in 2000 when the commerce minister made a tour to the southern provinces of China. After the visit he incorporated SEZs into the Exim Policy of India. Furthermore, after 5 years SEZ Act 2005 came into force and rules got formulated in 2006. Government took the initiative of enacting the SEZ Act keeping in mind various objectives including generation of additional economic activity, promotion of export of goods and services, attracting investment from foreign sources as well as domestic along with creating employment opportunities at all levels. Following the SEZ Act,2005 came the rules in 2006 that lay down comprehensively how a zone first may be classified specifically and then establishment of a unit in that zone, the procedural requirements and other miscellaneous provisions.<\/span><\/p>\n<h2 id=\"include\"><b>Categories of Special Economic Zone include<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Free trade zones<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Free zones<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Industrial Park or Industrial estate<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Urban enterprise zones.<\/span><\/li>\n<\/ul>\n<h2 id=\"special\"><b>Objectives of special economic zone<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Generation of additional economic activity<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promotion of exports of goods and services<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Promotion of investment from domestic and foreign sources<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Creation of employment<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Development of infrastructure facilities.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Simplified procedures for development, operation, and maintenance of special economic zones for setting up units and conducting business.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Single window clearance for setting up of a SEZ and a Unit In SEZ.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Easy compliance procedures and documentations with stress on self-certification.<\/span><\/li>\n<\/ul>\n<h2 id=\"Benefits\"><b>Benefits of Special Economic Zone<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Investment of the order of Rs 100,000 crore including FDI of US 5-6 billion<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">500,000 direct jobs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">At the present there are 1016 units in operation in SEZs. Furthermore, providing direct employment to over 1.79 lakh persons.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exports from the SEZs during the 10-year period could touch 352 billion dollars, nearly half of India\u2019s total annual exports.<\/span><\/li>\n<\/ul>\n<h2 id=\"SEZ\"><b>Features\/provisions of SEZ Rules<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Different land requirement for different class of SEZs<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Every SEZ is divided into a processing area where alone the sez unit would come up whereas, the non-processing area where the supporting infrastructure is to be created.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Single window clearance for setting up of a SEZ<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Single window clearance for setting up an unit in Special Economic Zone.\u00a0<\/span><\/li>\n<\/ul>\n<h2 id=\"in\"><b>Tax Benefits in SEZ<\/b><\/h2>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Deduction from profits and Gains from export of goods\/benefits as follows (Section 10AA)<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">100% income tax exemption for first 5 years<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">50 % income tax exemption for next 5 years<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Exemption from Dividend Distribution Tax<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">There should No import duty on goods imported<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No excise duty on goods procured from DTA (domestic tariff Act)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Service tax is not present in services availed from DTA (domestic tariff Act)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">No Central Sales Tax on goods procured from DTA<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Customs duty is a variant of Indirect Tax and is applicable on all goods imported and a few goods exported out of the country.\u00a0<\/span><\/p>\n<h2 id=\"to\"><b>Supplies from DTA to SEZ attract export duty<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Customs Duties are Levied on Imported Goods. Whereas, Incentives provided encourages exports. A country may however sometimes Restrict Exports and wish to protect its home industries and make available adequate supplies of Goods, Raw Materials, Commodities and Inputs for Industries for Further Value Creation in their own Country and to Mitigate Shortage or Scarcity of Goods. Furthermore, to Discourage Exports from the Country Export Duty has been imposed. Export Duties act as an effective means for protection for domestic industries and Duty is Levied on goods exported from a country based on Specific, ad valorem (on Certain Percentage of FOB Value), or compound which is a combination of both.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">As per Third Proviso to Rule 27 of SEZ Rules, 2006 (Inserted Vide Notification 19th Sep\u20192018) it \u201cProvided that supplies from Domestic Tariff Area to Special Economic Zones shall attract Export Duty, in case, export duty is leviable on items attracting export duty.\u201d Whereas, Moving in to rein in input prices and control runaway inflation, the government on May 22 imposed an export duty of\u00a015% on select pig iron, flat-rolled products of iron or non-alloyed steel, bars and rods and various flat-rolled products of stainless steel and another 45% on iron ore pellet etc. in Notification Dated 21st May\u20192022. So, as per Third Proviso to Rule 27 of SEZ Rules, 2006, it is Very Clear that Export Duty on Certain Steel Items is Applicable in case of Supplies from DTA to SEZ.<\/span><\/p>\n<h2 id=\"Conclusion\"><b>Conclusion<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Recently Government of India imposed Export Duty on Certain Steel Items in a\u00a0Notification Dated 21st May\u20192022. As per Third Proviso to Rule 27 of <a href=\"https:\/\/www.india.gov.in\/special-economic-zone-rules-2006\" target=\"_blank\" rel=\"noopener\">SEZ Rules, 2006<\/a>, Clearly Export Duty on Certain Steel Items is Applicable in case of Supplies from DTA to SEZ.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The objective of SEZ was to attract foreign investors by giving tax breaks and single window clearance etc. However, this [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":40080,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[69],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.4 - 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