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    <title>Transferability of DCS under SFIS</title>
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    <description>The Served From India Scheme allows Duty Credit Scrip to be used for import of consumables, including food items, by qualifying hospitality establishments, subject to actual user conditions. The scheme also provides that entitlements and imported/procured goods are non-transferable except within a group company and to managed hotels; recent discussion treats the terms separately, supporting the view that a hotel&#039;s DCS may be used by a group company for importing consumables such as fish, subject to scheme conditions and any applicable guidance.</description>
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