Supply of services to SEZ units ineligible for SEIS rewards, as SEIS covers only cross border services supplied to other countries. Supply of services from units in the Domestic Tariff Area to units in a Special Economic Zone is ineligible for rewards under the Service Exports from India Scheme because SEIS applies only to services supplied from India to another country (Mode 1 cross border trade); supplies to SEZs are treated as within Indian territory and therefore excluded, and an amendment permitting SEZ exports to qualify does not make DTA SEZ supplies eligible.
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.
Supply of services to SEZ units ineligible for SEIS rewards, as SEIS covers only cross border services supplied to other countries.
Supply of services from units in the Domestic Tariff Area to units in a Special Economic Zone is ineligible for rewards under the Service Exports from India Scheme because SEIS applies only to services supplied from India to another country (Mode 1 cross border trade); supplies to SEZs are treated as within Indian territory and therefore excluded, and an amendment permitting SEZ exports to qualify does not make DTA SEZ supplies eligible.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
