Subcontracting for export: SEZ Units may process DTA supplied inputs for export subject to joint documentation and duty drawback eligibility. A Unit may subcontract for export on behalf of a Domestic Tariff Area exporter with annual permission, provided the DTA exporter supplies all inputs, finished goods are exported directly by the Unit (with limited provisos for other export units), export documents are jointly in the names of the DTA exporter and the Unit, and the DTA exporter is eligible for refund of duty on inputs by brand rate duty drawback; IT/ITES DTA job work in SEZ units and Work From Home arrangements for OSP registered SEZ units are subject to conditions ensuring export revenue is accounted for by the SEZ unit and adherence to Departmental guidelines.