Definition of service provider broadened to include job workers for CSP under EPCG, subject to DoR exemption compliance. The definition of service provider for Common Service Providers under the EPCG scheme includes job workers who perform manufacturing or processing services (e.g., knitting, dyeing, printing, embroidering, labelling, cutting) for multiple exporters without exporting themselves; such arrangements must comply with the Department of Revenue exemption Notification No. 16/2015 Customs.
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.
Definition of service provider broadened to include job workers for CSP under EPCG, subject to DoR exemption compliance.
The definition of service provider for Common Service Providers under the EPCG scheme includes job workers who perform manufacturing or processing services (e.g., knitting, dyeing, printing, embroidering, labelling, cutting) for multiple exporters without exporting themselves; such arrangements must comply with the Department of Revenue exemption Notification No. 16/2015 Customs.
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