Dear Expert
We are one of the manufacturer. We have received an order from a contractor of Developer of Special Economic Zone. The contractor appointed by the Developer of SEZ and provided us approval letter
My query is whether we can supply to a contractor under excise duty exemption.
SEZ Goods Supply: Manufacturer Can Supply Duty-Free to Contractor if Developer's Name is on Documents, per Rule 10. A manufacturer inquired about supplying goods to a contractor of a Special Economic Zone (SEZ) developer under excise duty exemption. One expert advised that excisable goods can only be cleared without duty to an SEZ unit or developer, not to a contractor. The goods should be invoiced to the developer, allowing them to claim a refund. Another expert referenced Rule 10 of the SEZ Rules, stating contractors and sub-contractors can procure goods duty-free, provided all documents include the developer's name and the contractor, with the developer responsible for proper utilization. (AI Summary)
TaxTMI 
TaxTMI 
