Practical Guide to Special Economic Zones and Export Oriented Units (Incorporating GST Provisions)

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Description
Special Economic Zones and Export Oriented Units Schemes are playing a crucial role in the employment generation, increasing manufacturing activity in the country and encouraging exports. Significant changes have been made in the EOU and SEZ Schemes due to implementation of GST in the Country. Further, the Foreign Trade Policy 2023 has brought many more changes in the EOU
schemes.
The author has made an attempt to present this practical Guide with very simple language for understanding of SEZS and EOUS provisions and procedures for day to day reference for the professionals, consultants, exporters & importers and field officers of the department.
I am extremely grateful to the Puliani brothers - Ravi Puliani and Mahesh Puliani - at Bharat Law House Pvt Ltd for publishing this book for the Tax professionals, students, taxpayers and stakeholders for their references on "Practical Guide to Special Economic Zones & Export Oriented Units".
I solicit comments and suggestions of the esteemed readers to further improvement of this book and make it easier with more useful contents. The author may be reached at his e-mail id: rameshjena2009@gmail.com
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Table of Contents
PART 1 Special Economic Zones
Chapter 1. Setting up of SEZ, SEZ Act and Administrative Control of SEZ
Chapter 2. SEZ Statutory Act and SEZ Authority
Chapter 3. SEZ Statutory Rules
Chapter 4. Domestic Procurement, Import and Export
Chapter 5. Sub-Contracting and Temporary Removals
Chapter 6. Export, Execution of LUT and Refund Procedure
Chapter 7.  Export Procedures and Monitoring of NFE
Chapter 8. Appeal Procedure, Drawback, Revival of Sick Unit and Exit of Units
Chapter 9. Frequently Asked Questions
Chapter 10. Case Laws, Circulars & Notifications
PART II Export Oriented Units
Chapter 1. Objectives, Setting up of EOU, Monitoring of NFE
Chapter 2. Administrative Control of EOUS, Unit Approval Committee & Board of Approval
Chapter 3. DTA Sale, Sub-Contracting & Temporary Removals
Chapter 4. DTA Procurement, Procedure of Import & Import Clearance
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Author Details
Ramesh Chandra Jena is an academician, a First Class postgraduate in Economics from the premier institute of Ravenshaw College, Cuttack under Utkal University and a Law Graduate from Andhra University. He has acquired vast work experience in the field of Indirect Taxation of more than 34 years with the various flagship corporate and industrial sectors in India. He carries deep knowledge and has proven track on Indirect Tax matters. During his long exposed professional career in Industrial and Corporate Sectors, he has handled indirect tax issues in Industries of multi products such as Paper & Paper Board, Automobiles Components Manufacturers, Textile & Cotton and Power Sectors, etc. He carries long exposures in the area of Central Excise, Customs & Service Tax, EXIM, Supply Chain Management, DGFT, SEZS and EOUS. Due to his conceptual knowledge and practical exposures with SEZs and EOUS, he has penned the following books:
(i) GST Smart Guide
(ii) GST on Real Estate & Works Contracts
(iii) Practical Guide to SEZ and Export Oriented Units in India
He is a prolific writer. He has contributed number of articles on the subject matter of taxation/GST to the print media namely Excise Law Times, Service Tax Review, GST Law Times and electronic media such as TIOL, Taxongo, Taxmann and Taxguru. Now, he is a practicing advocate at Orissa High Court. Cuttack, Odisha.