https://www.taxtmi.com/circulars?id=65919 Supply of sand and soil from the Domestic Tariff Area to SEZ developers or units is treated as export but classified as restricted. BoA historically required prior approval, imposing conditions that items be actually used and environmental and statutory obligations be met. Temporary delegation allowed Development Commissioners to permit such procurement subject to actual use, environmental compliance and post-facto BoA ratification. BoA has now delegated its power to DC to allow DTA supply of sand and soil for construction or infrastructure in SEZs, conditional on actual use and compliance with environmental and statutory obligations. en-us Mon, 29 Aug 2022 00:00:00 +0530 Mon, 10 Oct 2022 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65919 Supply of sand and soil from the Domestic Tariff Area to SEZ developers or units is treated as export but classified as restricted. BoA historically required prior approval, imposing conditions that items be actually used and environmental and statutory obligations be met. Temporary delegation allowed Development Commissioners to permit such procurement subject to actual use, environmental compliance and post-facto BoA ratification. BoA has now delegated its power to DC to allow DTA supply of sand and soil for construction or infrastructure in SEZs, conditional on actual use and compliance with environmental and statutory obligations. Circulars SEZ Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65919