MEIS FOR SEZ EXPORTS THROUGH MERCHANT EXPORTER

[PRASENJIT CHAKRABORTY]

As per SEZ Rules 47(11) , SEZ Unit can export through merchant exporter by 2 step shipping billing i,e SEZ Unit to Merchant exporter ( Pink Shipping Bill) and further Merchant exporter to foreign Buyer ( Free Shipping Bill)

In above who can claim MEIS benefit? and how?

AI Summary

MEIS eligibility for merchant exporters requires an SEZ unit disclaimer and manufacturer-exporter's primary responsibility under SEZ export arrangements.
A merchant exporter may claim MEIS when goods are exported via a two-step SEZ merchant-exporter shipping arrangement if the SEZ unit provides a formal disclaimer that it will not claim MEIS for that transaction. The arrangement requires shipping bills and invoices reflecting the SEZ-to-merchant and merchant-to-foreign-buyer flow, and the manufacturer/SEZ unit retains primary responsibility for export-related tax liabilities, supported by LUT/bond requirements and established practice.