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    <title>MEIS and SEIS - clarification required</title>
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    <description>Export-oriented units availing direct tax benefits (EOU, EHTP, BTP, STP) are treated as restricted for MEIS/SEIS; exports from SEZ/EOU/EHTP/BTP/FTWZ routed through DTA units are similarly restricted. Incentive scrips cannot be used to pay social welfare cess or IGST, though queries included whether scrips could be applied to basic customs duty, social welfare cess and IGST.</description>
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      <description>Export-oriented units availing direct tax benefits (EOU, EHTP, BTP, STP) are treated as restricted for MEIS/SEIS; exports from SEZ/EOU/EHTP/BTP/FTWZ routed through DTA units are similarly restricted. Incentive scrips cannot be used to pay social welfare cess or IGST, though queries included whether scrips could be applied to basic customs duty, social welfare cess and IGST.</description>
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