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        Case ID :

        Letter of Approval to SEZ units – Authorized operations - Clarifications - Reg.

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        Authorized operations include construction goods in SEZ unit approvals; Development Commissioner decides eligibility under Rule 27(2). Authorized operations for SEZ units include setting up, operation, maintenance and expansion and may include goods required for construction of buildings; such goods can be included in the Letter of Approval (Form G). Any question whether goods or services are required for an authorized operation shall be decided by the Development Commissioner under the applicable rules.
                          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.

                                Authorized operations include construction goods in SEZ unit approvals; Development Commissioner decides eligibility under Rule 27(2).

                                Authorized operations for SEZ units include setting up, operation, maintenance and expansion and may include goods required for construction of buildings; such goods can be included in the Letter of Approval (Form G). Any question whether goods or services are required for an authorized operation shall be decided by the Development Commissioner under the applicable rules.





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                                ActsIncome Tax
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