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    <title>SEZ - DTA- Exports Clarification</title>
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    <description>DTA purchasers buying from SEZ units for export must pay IGST on acquisition and may claim refund or rebate as merchant exporters. Bill to ship to transactions are permitted subject to fulfillment of export conditions such as foreign exchange realisation and supporting export documentation. Job work done by an SEZ unit for a DTA customer destined for export must follow the procedures prescribed in the SEZ regulatory framework, which also contains the statutory requirements for compliance and claiming tax relief.</description>
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      <description>DTA purchasers buying from SEZ units for export must pay IGST on acquisition and may claim refund or rebate as merchant exporters. Bill to ship to transactions are permitted subject to fulfillment of export conditions such as foreign exchange realisation and supporting export documentation. Job work done by an SEZ unit for a DTA customer destined for export must follow the procedures prescribed in the SEZ regulatory framework, which also contains the statutory requirements for compliance and claiming tax relief.</description>
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