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        SEZ

        Rule 76 - The “services” for the purposes of sub-clause (z) of section 2 shall be the following, namely

        Special Economic Zones Rules, 2006
        Chapter VIII
        MISCELLANEOUS

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        Definition of services under SEZ rules: comprehensive list clarifies eligible service activities and trading as import for re export. Rule 76 of the SEZ Rules, 2006 enumerates categories constituting 'services' under sub clause (z) of section 2, including trading (defined for the Second Schedule as import for re export), warehousing, R&D, computer software and information enabled services, engineering and design, professional and business services, financial and insurance services, health and educational services, transport and auxiliary services, construction and distribution (excluding retail), and related service activities, with recorded amendments to the clause by later notifications.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Definition of services under SEZ rules: comprehensive list clarifies eligible service activities and trading as import for re export.

                            Rule 76 of the SEZ Rules, 2006 enumerates categories constituting "services" under sub clause (z) of section 2, including trading (defined for the Second Schedule as import for re export), warehousing, R&D, computer software and information enabled services, engineering and design, professional and business services, financial and insurance services, health and educational services, transport and auxiliary services, construction and distribution (excluding retail), and related service activities, with recorded amendments to the clause by later notifications.


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