We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
Inter-unit transfer rules allow duty-free EOU/SEZ movement while import-value and NFE effects apply and GST remains payable. Inter-unit transfer permits duty-free movement of manufactured and capital goods between EOU and EOU/SEZ units subject to intimation and accounting. Transfers of unutilized goods are allowed; raw material transfers require proof of non-utilization. Supplies from one EOU are treated as imported goods for the receiver and their value must be included in import value for NFE fulfilment and may count towards foreign exchange earnings where permitted. Applicable GST is payable. Centralised input sourcing may be authorized case-by-case, with transferred values treated as inflow/outflow for NFE calculations. Transfers occur under commercial documents with copies provided to jurisdictional offices.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Inter-unit transfer rules allow duty-free EOU/SEZ movement while import-value and NFE effects apply and GST remains payable.</h1> Inter-unit transfer permits duty-free movement of manufactured and capital goods between EOU and EOU/SEZ units subject to intimation and accounting. Transfers of unutilized goods are allowed; raw material transfers require proof of non-utilization. Supplies from one EOU are treated as imported goods for the receiver and their value must be included in import value for NFE fulfilment and may count towards foreign exchange earnings where permitted. Applicable GST is payable. Centralised input sourcing may be authorized case-by-case, with transferred values treated as inflow/outflow for NFE calculations. Transfers occur under commercial documents with copies provided to jurisdictional offices.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
