India's CBIC allows concessional-duty SEZ DTA sales with 30% cap and 20% value-add rule
→SEZ units must meet value-add and sales caps to access concessional-duty domestic clearances
Change
India's CBIC opened a concessional-duty window for SEZ DTA sales with a 30% cap, 20% value-add rule, and eligibility cutoff under a time-bound exemption.
Why it matters
The scheme creates a controlled domestic market access window for SEZ manufacturing units under concessional duty rates. Units must meet a 20% value addition threshold and cannot exceed 30% of prior peak exports in DTA sales under the scheme. Only units operational before March 31, 2025 qualify, and benefits apply within a fixed one-year window.
Implications
- → SEZ unit compliance teams must verify eligibility against the March 31, 2025 production cutoff — ineligible units cannot access concessional duty
- → Manufacturing and costing teams must ensure at least 20% value addition on goods cleared — shortfall voids concessional duty eligibility
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Source
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