Job work by SEZ unit for DTA unit

[Pradeep Jain]

Sir,

Let me know what will be the procedure for Job work is done by SEZ unit for DTA unit and duty liability liabilities , if any.

Regards

Pradeep Jain

AI Summary

SEZ Units Can Perform Job Work for DTA Units if Finished Goods Are Exported Directly; DTA Claims Duty Drawback. A query was raised regarding the procedure and duty liabilities for job work performed by a Special Economic Zone (SEZ) unit for a Domestic Tariff Area (DTA) unit. The response clarified that SEZ units can undertake job work for DTA units provided the finished goods are exported directly from the SEZ. The export documents must be in the DTA unit's name, allowing the DTA unit to claim a refund of duty paid on inputs through a duty drawback. SEZ units can only perform job work for items that are directly exported, with the DTA unit handling export documentation.