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    <title>Clarification on eligibility of Exports made from SEZ/EOU units on behalf of the DTA units, but not through DTA units</title>
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    <description>Exports directly from SEZ/EOU to foreign consumers that are documented and filed at the SEZ/EOU customs office naming the DTA on whose behalf the export is made are eligible for MEIS benefits, provided only one of the units-SEZ/EOU or DTA-claims the benefit. Eligibility for each shipping bill requires that the commercial invoice name the DTA exporter and the SEZ/EOU as manufacturer with MEIS intent declared; the GST invoice/ARE-1 be filed by the DTA naming the SEZ/EOU as manufacturer and signed; the shipping bill show exporter details, factory-sealed SEZ/EOU address, scheme coding as EOU/EPZ/SEZ/EHTP/STP, third-party details as DTA, and the e-BRC be in the name of the DTA.</description>
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    <pubDate>Fri, 22 Feb 2019 00:00:00 +0530</pubDate>
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      <title>Clarification on eligibility of Exports made from SEZ/EOU units on behalf of the DTA units, but not through DTA units</title>
      <link>https://www.taxtmi.com/circulars?id=59808</link>
      <description>Exports directly from SEZ/EOU to foreign consumers that are documented and filed at the SEZ/EOU customs office naming the DTA on whose behalf the export is made are eligible for MEIS benefits, provided only one of the units-SEZ/EOU or DTA-claims the benefit. Eligibility for each shipping bill requires that the commercial invoice name the DTA exporter and the SEZ/EOU as manufacturer with MEIS intent declared; the GST invoice/ARE-1 be filed by the DTA naming the SEZ/EOU as manufacturer and signed; the shipping bill show exporter details, factory-sealed SEZ/EOU address, scheme coding as EOU/EPZ/SEZ/EHTP/STP, third-party details as DTA, and the e-BRC be in the name of the DTA.</description>
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      <pubDate>Fri, 22 Feb 2019 00:00:00 +0530</pubDate>
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