Special Economic Zones / EOUs / EHTPs & STPs - set of 2 vols.

by C P Goyal, O P Arora, Mayank Sharma & A K Sinha

This book is no longer available and has been discontinued

Vol.1	944 Pages
Vol.2	1128 Pages

Contents At A Glance

Volume 1

PART I-SPECIAL ECONOMIC ZONE –COMMENTARY

Chapter 1 Special Economic Zone Scheme	1
Chapter 2 Setting up of SEZ	41
Chapter 3 Setting up a Unit in SEZ	60
Chapter 4 Infrastructure Facilities for SEZ	76
Chapter 5 Import of Goods by SEZ Developer/Unit	89
Chapter 6 Procurement of Goods from Domestic Tariff Area (DTA)	99
Chapter 7 Export by the SEZ Units	121
Chapter 8 Duration of Stay/Non- accumated or Non-utilisation of the Goods and Services	131
Chapter 9 DTA Sale by SEZ Units	133
Chapter 10 Sub-Contracting/ Temporary Removals from SEZ	146
Chapter 11 Obligations and Monitoring	154
Chapter 12 Miscellaneous	161
Chapter 13 GST Provisions Relating to SEZ	169
Chapter 14 Jurisdiction of Customs & Central Excise Authorities Over SEZ	190
Chapter 15 Exemption from Payment of Central Sales Tax and Stamp Duty	199
Chapter 16 Income Tax Exemption to SEZ Unit/Developer/ DTA Supplier/Investor/OBU	208
Chapter 17 Special Economic Zone—Legal Provisions	248

PART II-INSTRUCTIONS/CLARIFICATIONS ISSUED BY DOC & NOTIFICATIONS/CIRCULARS ISSUED BY CBEC

Chapter 18 Instructions/ Clarifications Issued by the DOC	478
Chapter 19 Notifications/Circulars Issued by Department of Revenue (CBEC)	658

PART III-CIRCULARS/PUBLIC NOTICES ISSUED BY DGFT RELATING TO EOU/STP/EHTP/SEZ SCHEMES

Chapter 19A DGFT Circular/Public Notice/Notification	701

PART IV-CIRCULARS/NOTIFICATIONS ISSUED BY RESERVE BANK OF INDIA

Chapter 19B DGFT Circular/Public Notice/Notification	743

Volume II

PART V-COMMENTRY ON EOU

Chapter 20 An Introduction to EOU Scheme	915
Chapter 21 Administrative Control over EOUs	948
Chapter 22 Cost Recovery Charges.	967
Chapter 23 Bond Requirement for EOUS	978
Chapter 24 Import of Goods by EOUs	1033
Chapter 25 Procurement of Goods from other EOUs, SEZ Units and Warehouses	1119
Chapter 26 Procurement of Goods from Domestic Tariff Area (DTA)	1127
Chapter 27 Export of Goods by EOUs	1200
Chapter 28 Deemed Export	1260
Chapter 29 Sale of Goods in Domestic Tariff Area	1276
Chapter 30 Sub-Contracting of Production Process or Production	1333
Chapter 31 Temporary Removal of Goods in DTA (Other than for Job Work)	1349
Chapter 32 Repair/Replacement of Imported/Exported Goods	1360
Chapter 33 GST Provisions Relating To EOU/STP /EHTP/BTP Units	1364
Chapter 34 STP/EHTP SCHEMES	1371
Chapter 35 Sector Specific Provisions 1381	743
Chapter 36 Exit Out of EOU scheme	1409
Chapter 37 Monitoring the Performance of EOUS	1422
Chapter 38 Miscellaneous Matters	1438
Chapter 39 Checklist for the Divisional Officer/Range Officer/Sector Officer Looking after the Work of EOU/STP/EHTP Units	1518
Chapter 40 Executive Summary of Judicial Pronouncements	1530
Chapter 41 Exemption to EOU/EHTP/STP Units Under Income Tax Act	1912
Chapter 42 Exemption to EOUs from Payment of Cess	1920
Chapter 43 Claim of Refund of GST	1924

Index

Index I Index of Notifications in Chronological Order	1971
Index II Index of Circulars/ Instructions in Chronological Order	1976
Index III Index of Rescinding/ Superseding Notifications in Chronological Order	2007
Index IV Index of Rescinding/ Superseding Circulars in Chronological Order	2012
Index V Abbreviations Used	2014