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of <h1>SEZ Export Units Can Sub-Contract for Domestic Tariff Area Exporters with Annual Permission and Specific Compliance Requirements</h1> Statutory provisions for sub-contracting in Special Economic Zones (SEZ) outline conditions for export-oriented units. A unit can undertake sub-contracting for a Domestic Tariff Area exporter with annual permission, requiring the exporter to supply raw materials, the unit to export finished goods, joint export documentation, and eligibility for duty drawback. Additional provisions address work-from-home scenarios for Information Technology units, ensuring export revenue is accounted for by the SEZ unit.
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