Duty drawback for SEZ supplies depends on claim procedures, disclaimers and specified payment conditions for units, developers and suppliers.

For DTA supplies, drawback or a similar benefit under the 2017 rules is admissible where payment is made from the Unit's Foreign Currency Account. For supplies to SEZ Developers, reimbursement of duty in lieu of drawback or a similar benefit is admissible even where payment is made in Indian rupees, following the procedure specified by the Central Government under those rules. For DTA supplies to foreign suppliers in a Free Trade and Warehousing Zone, drawback or a similar benefit is admissible where the foreign supplier pays the DTA in foreign currency, subject to rule 18(5).

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