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    <title>SPECIAL ECONOMIC ZONE (AMENDMENT) RULES, 2018 – AN OVERVIEW</title>
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    <description>The Amendment integrates GST into SEZ provisions, replaces obsolete duty-entitlement definitions, and revises procedural and filing requirements: Form A1 for co-developer proposals, forwarding through the jurisdictional Development Commissioner, and Approval Committee notifications. Developer obligations now include regulator office space and expanded professional certification for returns. Unit applications are simplified and require GST registration. Sector- and product-specific controls address biotechnology, IT, used-clothing and gems and jewellery. Procurement, export verification, drawback claims, utilization, and waste procedures are updated, and a revised five-year Net Foreign Exchange calculation, renewal, regularization and exit regimes are introduced alongside new Forms F1, F2 and L.</description>
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