dfia scheme

[Dalia Felix]

My doubt is whether benefits of Duty Free Import Authorisation Scheme (DFIA) is available to hotels having forex earnings.

[MUKUND THAKKAR]

Dear Dalia Felix,

Hotel industries is treated as service industries, and DFIA. is mainly issued to mfg. industries.

[DR.MARIAPPAN GOVINDARAJAN]

Yes, Mukund Thakkar is correct.

AI Summary

Duty Free Import Authorisation: not available to hotel service providers despite foreign exchange earnings; entitlement limited to manufacturers.
Hotels are characterized as service industries and do not qualify for benefits under the Duty Free Import Authorisation (DFIA) scheme, which is primarily issued to manufacturing enterprises; entitlement under DFIA is not available to hotels despite foreign exchange earnings.