Power generation entitlements limited to initial setup benefits; O&M benefits restricted and DTA sales subject to customs duty. Power plants by developers in SEZs must be in the Non-Processing Area and receive fiscal benefits only for initial setting up; no O&M benefits are admissible and no NFE obligation applies. Captive power plants located in the Processing Area are treated as units, subject to NFE obligations, entitled to full fiscal benefits under section 26 including O&M and duty-free inputs, and may sell to DTA subject to customs duty as determined by the Department of Revenue. IT/ITES and specified sectors requiring uninterrupted power may locate generation in the Processing Area with full benefits. Backup and transitional provisions vary by location and prior approval.
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.
Power generation entitlements limited to initial setup benefits; O&M benefits restricted and DTA sales subject to customs duty.
Power plants by developers in SEZs must be in the Non-Processing Area and receive fiscal benefits only for initial setting up; no O&M benefits are admissible and no NFE obligation applies. Captive power plants located in the Processing Area are treated as units, subject to NFE obligations, entitled to full fiscal benefits under section 26 including O&M and duty-free inputs, and may sell to DTA subject to customs duty as determined by the Department of Revenue. IT/ITES and specified sectors requiring uninterrupted power may locate generation in the Processing Area with full benefits. Backup and transitional provisions vary by location and prior approval.
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