https://www.taxtmi.com/acts?id=41560 EOU/EHTP/STP/BTP units committing to export may import/procure inputs and capital goods under conditional duty and tax exemptions, subject to actual user requirements and statutory permissions. Operation requires an LoP/LoI and LUT; units must maintain positive net foreign exchange (NFE) computed over multi year blocks, with limited extensions by BoA. DTA sales, transfers, subcontracting, leasing, and exit/conversion are regulated with duty reversal or payment, customs undertakings and procedural approvals; entitlements include duty exemptions, GST refund mechanisms and other administrative relaxations. en-us Sat, 01 Apr 2023 12:04:33 +0530 Fri, 08 Mar 2024 14:54:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41560 EOU/EHTP/STP/BTP units committing to export may import/procure inputs and capital goods under conditional duty and tax exemptions, subject to actual user requirements and statutory permissions. Operation requires an LoP/LoI and LUT; units must maintain positive net foreign exchange (NFE) computed over multi year blocks, with limited extensions by BoA. DTA sales, transfers, subcontracting, leasing, and exit/conversion are regulated with duty reversal or payment, customs undertakings and procedural approvals; entitlements include duty exemptions, GST refund mechanisms and other administrative relaxations. Act-Rules DGFT Sat, 01 Apr 2023 12:04:33 +0530 https://www.taxtmi.com/acts?id=41560