Supply to SEZ

[Vivek anandhan]

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.

AI Summary

Duty-free procurement: contractors of SEZ developers may obtain exempt supplies when joint documentation names the developer and contractor.
SEZ Rules, 2006, Rule 10 extends exemptions, drawbacks and concessions to contractors and sub-contractors of a Developer or Co-developer, provided all documents bear the Developer or Co-developer name along with the contractor or sub-contractor and are filed jointly, and the Developer, Co-developer or SEZ Unit is responsible and liable for proper utilization of such goods; absent these conditions suppliers cannot treat supplies to contractors as duty-free.