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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>New SEZ Rule 11B Allows Non-SEZ IT Units in IT SEZs; Requires Duty Refund Certificate.</h1> The Ministry of Commerce & Industry issued an instruction regarding the insertion of SEZ Rule 11B, as notified on December 6, 2023. This amendment allows non-SEZ IT/ITES units to be established in IT/ITES SEZs. During the 120th Board of Approval meeting on June 18, 2024, it was decided that a certificate confirming the refund of duty must be provided by the Specified Officer and Development Commissioner when forwarding proposals under Rule 11B. This instruction, approved by the competent authority, includes a specific certificate format to be used.
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