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          <h1>Understanding the Software Technology Parks Scheme: Export-Oriented Software Development with Tax Benefits and Duty-Free Imports</h1> The Software Technology Parks (STP) Scheme is a 100% export-oriented initiative for software development, allowing exports via data communication or physical means. STPs can be established by government or private entities and are overseen by the Department of Electronics. STP units can import goods duty-free, with a duty-free custom-bonded area status. They must export all software, with limited domestic sales allowed. Benefits include a tax holiday and 100% foreign equity. Supplies to STPs are deemed exports. Export obligations are based on hardware imports and wage bills. The scheme excludes units under the EHTP, EOU, or EPZ frameworks.

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