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Default authorized operations
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Default authorized operations allow SEZ developers to commence specified infrastructure works duty free upon notification without prior Board approval.
Default authorized operations permit Developers and approved Co Developers of notified SEZs to commence specified infrastructure and processing activities from the date of notification without separate Board approval; Development Commissioners/Unit Approval Committees may allow duty free material for these activities. Activities are listed by SEZ type and include roads with lighting, water supply and treatment systems, sewage and effluent treatment plants, electrical and gas distribution networks, telecom and internet connectivity, rain water harvesting, landscaping, boundary walls, processing/factory sheds, and limited Customs and security office space. Other activities require a separate detailed application to the Board of Approval.
Special Economic Zones - Guidelines for field formations - reg.
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SEZ compliance: ensure authorised operations, jurisdictional representation, security fencing and customs staffing to protect revenue.
Department of Revenue representatives must verify developer and unit credentials, confirm that proposed activities qualify as manufacture or export of services under SEZ law, and ensure imports or procurements from the domestic tariff area are authorised and commensurate with authorised operations. Units must not commence until processing areas are fenced, designated entry/exit points and customs offices are in place, movements between SEZ and DTA follow prescribed procedures, and adequate customs staff are posted to prevent revenue leakage.

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Special Economic Zones - Guidelines for field formations - reg.

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SEZ compliance: ensure authorised operations, jurisdictional representation, security fencing and customs staffing to protect revenue.
Department of Revenue representatives must verify developer and unit credentials, confirm that proposed activities qualify as manufacture or export of ... Summary

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Acts Income Tax