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 job work for DTA exports allowed where goods exported directly from SEZ with documents in DTA name; duty drawback.
SEZ units may undertake job-work for DTA units only if the finished goods are exported directly from the SEZ and export documents are made in the name of the DTA unit; the DTA unit is entitled to refund of duty paid on inputs by way of the brand rate of duty drawback, and the SEZ unit must provide proof of export to the DTA unit.