Special Economic Zones/EOUs/EHTPs and STPs - Law and Practice (Set of 2 Volumes)

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Description
Based on New Foreign Trade Policy and Handbook of Procedure, 2023
Special Chapter on Claim of Refund of GST
Circular and Notifications issued By CBIC, CBDT, DGFT, RBI
Several measures recently taken by the Govt. like, opening new sectors for FDI, improving business environment, removing regulatory barriers, recognizing start ups and schemes like production linked incentive scheme, will further boost indigenous manufacturing & export from India. EOU & SEZ schemes can play important role in achieving these objectives. Therefore, needs to be further supported.
Sincere efforts have been made to make the publication useful to Readers, Exporting Communities, Developers, Consultants and Departmental Officers. We are thankful to M/s. Commercial Law Publishers (India) Pvt.Ltd. for bringing out a user friendly updated edition. The views expressed on various issues are the personal views of the authors and do not in any way reflect the views of the Department of Revenue or Govt. of India.
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Contents
Volume I
Part 1 - Special Economic Zone — Commentary
1.    Special Economic Zone Scheme
2.    Setting up of SEZ
3.    Setting up a unit in SEZ
4.    Infrastructure Facilities of SEZ
5.    Import of Goods by SEZ Uit/Developer
6.    Procedurement of Goods from Domestic Tariff Area (DTA)
7.    Export by the SEZ Units
8.    Duration of stay of the Goods and Services
9.    DTA Sale by SEZ Units
10.  Sub-contracting/Temporary Removals from SEZ
11.  Obligations and Monitoring
12.   Miscellaneous
13.   GST Provisions Relating to SEZ
14.   Jurisdiction of Customs & Central Excise authorities over SEZ
15.   Exemption from Payment of Central Sales Tax and Stamp Duty
16.   Income Tax Exemption to SEZ unit/Developer/DTA Supplier/Investor/OBU
17.   Special Economic Zone - Legal Provisions
Part II - Instructions/Clarifications Issued by DOC & Notifications/Circulars Issued by CBEC
18.   Instruction/Clarifications issued by the DOC
19.   Notification/Circular Issued by Department of Revenue (CBEC)
Part III - Circulars/Public Notices issued by DGFT Relating to EOU/STP/EHTP/SEZ Schemes
Part IV - Circulars/Notifications Issued by RBI
Volume II
Part V - Commentary on EOU
20.   An Introduction to EOU Scheme
21.   Administrative Control over EOUS
22.   Cost Recovery Charges
23.   Customs Bonding of EOUs
24.   Import of Goods by EOUs
25.   Procurement for Goods from other EOUs. SEZ Units and Warehouses
26.   Procurement of Goods from Domestic Tariff Area (DTA)
27.   Export of Goods by EOUs
28.   Deemed Export
29.   Sale of Goods in Domestic Tariff Area
30.   Sub-Contracting of Production Process or Production
31.   Temporary removal of goods in DTA (Other Than for Job Works)
32.   Repair/Replacement of Imported/Exported Goods
33.   GST Provisions Relating to EOU/STP/EHTP/BTP Units
34.   STP/EHTP Schemes
35.   Sector Specific Provisions
36.   Exit out of EOU Scheme
37.   Monitoring the Performance of EOUs
38.   Miscellaneous Matters
39.   Checklist for the Divisional Officer/Range Officer/Sector Officer looking after the work of EOUs
         STP/EHTP Units
40.   Executive Summary of Judicial Pronouncements
41.   Exemption to EOU/EHTP/STP Units under Income Tax Act
42.   Exemption to EOUs From Payment of CESS
43.   Claim of Refund of GST
Part V - Index
Index I - Index of Notifications in Chronological Order
Index II - Index of Circulars/Instructions in Chronological Order
Index III - Index of Rescinding/Superseding Notifications in Chronological Order
Index IV - Index of Rescinding/Superseding Circulars in Chronological Order
Index V - Abbreviations Used
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Author's Details
Shri C.P. Goyal IRS, B.Tech. (Civil Engg.), M.Tech. (Rock Mechanic from IIT, Delhi) joined the department at Group A Level during 1991. He is presently working as Commissioner of Customs & GST. He has not only worked in various capacities at Mumbai and Delhi but has also been closely associated with formulation and implementation of the Policy relating to EOU/EHTP/STP/BTP/EPZ/SEZ Schemes at CBEC over a period of five years. He also has distinction of working in India's prestigious Intelligence Agency i.e. Directorate of Revenue Intelligence for over a period of four years. On the occasion of Republic Day, 2008, he was awarded the Presidential Certificate of Appreciation for meritorious service.
Shri O.P. Arora IRS (VRS), B.Sc. Engg. Mech. (D.C.E.), LL.B. (DU) joined the department as Technical Expert in 1980 and had the distinction of working in various wings of the department at Delhi, Mumbai and Bhopal. He worked as Deputy Commissioner of Customs at Noida Export Promotion Zone (now NSEZ) for over a period of six years and later on worked as SDR at CESTAT, New Delhi for four years. He took VRS when he was the Additional Commissioner, Customs & Central Excise, Bhopal. Presently he is one of the promoter Directors of a prominent logistics company at New Delhi.
Shri Mayartk Sharma is presently working as Assistant Commissioner of Customs and GST. He has been associated with EOU/EPZ/SEZ Schemes in various capacities at Noida Special Economic Zone and Ministry of Commerce. He is not only having experience of implementing EOU/EPZ/SEZ Schemes as Customs Officer, but also worked as Assistant Development Commissioner, Special Economic Zone, Noida. He was also deputed to work at Central Board of Excise & Customs and was associated with EOU/SEZ Schemes. In the year 2011 he was awarded, the WCO (World Customs Organisation) Certificate of Merit for contribution in the field of Customs Knowledge.
Shri A.K. Sinha joined the Customs & Central Excise Department during 1982. He had a long tenure of nine years in Directorate of Revenue Intelligence and was awarded Presidential Award for meritorious service at the Risk of Life in 1994. He was closely associated with formulation and implementation of EOU/EHTP/STP/SEZ Scheme at CBEC over a period of nine years. He also has experience of working in the Noida Special Economic Zone and Directorate General (Export Promotion). He had taken voluntary retirement in August 2009 and is presently associated with Luthra & Luthra Law Offices; one of the biggest legal consultancy firms in the country.