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    <title>Sale of goods to DTA from SEZ</title>
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    <description>Sale from SEZ to DTA is permitted but treated as domestic supply; the SEZ or DTA party must file a bill of entry for home consumption with SEZ customs, ensure goods are not restricted or require import licence, and comply with customs formalities. Such supplies do not attract SEZ duty exemptions and will be subject to applicable taxes and duties; the DTA purchaser may claim input (cenvat) credit where entitled. Related party transfers should meet valuation and documentation requirements (including CA certification and adherence to valuation rules).</description>
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