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The Special Economic Zones
(Instructions & GST Provisions)
Amended upto April, 2024
TABLE OF CONTENTS
PART I
INSTRUCTIONS
S.No.
Instruction No.
Dated
Subject
Remarks
Reference of Subsequent Amendments
Page No.
1
1
24-03-06
Rule 76 - for setting of Trading unit in SEZs
Refer instruction no. 4, 5,7
21
2
2
24-03-06
Rule 22 - Value of stamp papers to be used for LUT in Form D & Form-H
22
3
3
24-03-06
Rule 27(2) - Related to goods and services required for the Authorized operation of units
23
4
4
24-05-06
Rule 76 - Clarification related to International and domestic trading for SEZ Units
Modification to instruction no. 1 dated
24-03-2006
24
5
5
31-05-06
Rule 76 - Setting up new Trading unit in SEZ
Instruction no 4 put on hold
Withdrawn
by Instruction no. 7
25
6
6
03-08-06
Implementation of Provisions of SEZ Act and Rules
Please refer Instruction no. 34 also
26
7
7
14-11-06
Rule 76 - Setting of new Trading unit in SEZs
Instruction no 5 withdrawn
29
8
8
12-10-07
Unit proposing to Procure second hand capital goods
substituted by Instruction no. 11
30
9
9
18-02-09
Procedure for Reimbursement of
Duty for supply of goods to SEZ Developers against INR
Please refer Instruction no. 15, 77, 86
33
10
10
25-05-09
Rule 49(4)(b) - removal of used packing material by SEZ Developers
38
11
11
12-08-09
Procurement of used capital goods from DTA by SEZ unit
Please refer Instruction no. 68
39
12
12
01-06-09
Clarification on applicability of Narcotics Drug and Psychotropic Substances Act
43
13
13
03-06-09
Clarification on Lease of space on shift basis in IT/ITES SEZ & Disaster Management/Recovery Centre
44
14
14
03-06-09
Single Window Mechanism – Instructions thereon
45
15
15
11-06-09
Reimbursement of duty in lieu of drawback for supply of goods to SEZ Developers against INR.
further clarification on Instruction no. 9
Please refer Instruction no. 77, 86
49
16
16
11-06-09
Validity of Formal approval of SEZs
Withdrawn by Instruction no. 61
51
17
17
18-06-09
Handing over charge of IT/ITES SEZ to the
concerned Director, STPI.
52
18
18
02-07-09
Guidelines for stamp duty payments on the
transitions related to SEZs
54
19
19
10-07-09
Handling of DEPB Claims by Zonal DCs
56
20
20
22-08-08
Default authorized operation for Developers and Co-developers
Please refer Instruction no. 35. 42, 50,
54, 104
59
21
21
16-07-09
Transfer of
In-principle or Formal approval issued to a SEZ Developer to its subsidiary or SPV
Withdrawn by Instruction no. 89
62
22
22
16-07-09
Grant of Extension of Validity of in-principle approvals
64
23
23
16-07-09
Proposal for FDIs in SEZs
67
24
24
16-07-09
Rule 6 - Guidelines for dealing with “Requests for change in area of SEZs
Withdrawn by Instruction no. 61
68
25
25
16-07-09
Guidelines regarding “putting up of a boundary wall”
Withdrawn by Instruction no. 61
74
26
26
26-02-09
Administrative structure and process of clearing cargo in ports in SEZs
75
27
27
18-07-09
Rule 7(2) - Guidelines regarding conditions for relaxation of contiguity criteria in respect of SEZs
77
28
28
16-07-09
Guidelines regarding "requests of
co-developers"
79
29
29
18-08-09
Guidelines regarding “land acquisition for SEZs”
80
30
30
03-08-09
Norms for building infrastructure in the non-processing area of SEZ
81
31
31
17-08-09
Rule 18(2) - Requirement of lease agreement
when Developer/ Co-Developer and unit are the same
85
32
32
17-08-09
Rule 49(3) - Clearance of used capital goods into Domestic Tariff Area – regarding
86
33
33
20-08-09
Time lines for disposal of various categories of applications
87
34
34
31-08-09
No agencies can carry out inspection, search, seizure or investigation without approval of the DC
of the Zone.
further clarification on Instruction no. 6
Also refer Instruction no. 45, 56, 57
90
35
35
04-09-09
List of authorized activities which can be undertaken by the developer/approved co-developer
further clarification on Instruction no. 20
Please refer Instruction no. 42, 50,
54, 104
91
36
36
03-09-09
Proposal of Developers to BOA shall be routed through concerned DC
Withdrawn by Instruction no. 61
95
37
37
07-09-09
Clarification on whether import, re-melt, re-make and export of imported finished jewelery for units
96
38
38
11-09-09
Implementation of SEZ Online project through NDML
97
40
40
01-10-09
Effective implementation of the Hazardous
Waste Rules, 2008
98
41
41
13-11-09
Clarification on calculation of NFE as per Rule 53 of the SEZ Rules, 2006
100
42
42
18-11-09
Guidelines for consideration of proposals for authorized operations by the BoA
further clarification on Instruction
no. 20, 35
Please refer Instruction no. 50, 54,104
101
43
43
23-11-09
Procedure for seeking clarification on policy issues relating to SEZ Act and Rules from
Department of Commerce
102
44
44
24-11-09
Reports to be furnished by DCs for review/ monitoring of performance of SEZs
103
45
45
30-11-09
Related to inspection, search, seizure or investigation in SEZs
Instruction no. 34 kept in abeyance
Also refer Instruction no. 56, 57
108
46
46
12-01-10
Setting up of small scale units in Central Government SEZ
109
47
47
04-03-10
Procurement, Import and Export of Prohibited and Restricted Goods
110
48
48
10-03-10
Employment of washing process in the manufacture of agglomerates etc from
imported plastic waste and scrap
112
49
49
12-03-10
Clarifications on FTWZ issues related to Rule 26 and 27
Please refer Instruction no. 71, 76, 80
113
50
50
10-03-10
List of authorized activities which can be undertaken by the developer/approved co-developer
further clarification on Instruction
no. 20, 35, 42
Please refer Instruction no. 54, 104
115
51
51
25-03-10
Rule - 17 Declaration of Raw material components etc. imported by G& J units for goods to be manufactured by them
119
52
52
20-04-10
Clarification on broad- banding in IT/ITES Sector SEZ
121
53
53
29-04-10
Mechanism for exports and import clearances take place all 7 days
in a week in SEZs
122
54
54
30-04-10
List of authorized activities which can be undertaken by the developer/approved co-developer
further clarification on Instruction
no. 20, 35,42, 50
Please refer Instruction no. 104
123
55
55
05-05-10
Allowing of authorized employees of IT/ITES units in SEZ to work from Home.
Please refer Instruction no. 58
125
56
56
07-05-10
Related to inspection, search, seizure or investigation in SEZs
Instruction no 45 withdrawn
Also refer Instruction no. 57
126
57
57
20-05-10
Related to inspection, search, seizure or investigation in SEZs
Instruction no. 34 withdrawn
127
58
58
21-05-10
Allowing of authorized employees of IT/ITES units in SEZ to work from Home and job work by IT Units in DTA Rule 43
further clarification on Instruction no. 55
128
59
59
18-06-10
Transfer of SEZ units from one SEZ to another SEZ
Refer instruction no. 70, 85
129
60
60
06-07-10
Rule 18(5)Clarification on holding of goods by units in FTWZ
130
61
61
14-07-10
Withdrawal of instruction no. 36,
25, 24 and 16
131
62
62
23-07-10
Procedure for clearance of State SEZ Bills
132
63
63
10-08-10
Procedure regarding removal of goods to bonded warehouse under Rule 46(13)
of SEZ Rules, 2006
133
64
64
11-08-10
Role of Zonal DC, Reference of Instruction no. 15, 17, 19 and 43
134
65
65
27-10-10
Guidelines for development of SEZs
139
66
66
27-10-10
Guidelines on Energy Conservation In Sezs
145
67
67
28-10-10
Clarification on Rule 47(3): of SEZ Rules, 2006
- Duty for sale of power from SEZ to DTA
refer instruction no. 75
153
68
68
28-10-10
Transfer of used Capital Goods by SEZ units
further clarification on Instruction no. 11
154
69
69
04-11-10
Guidelines to
regulate functioning of plastics/Used clothing units in SEZs
refer instruction no. 74
155
70
70
09-11-10
Clarification on various Policy and operational issues relating to IT SEZs.
Refer instruction no. 85
156
71
71
12-11-10
Clarification on Instruction no. 49 on FTWZ issues
further clarification on Instruction no. 49
Please refer Instruction no. 76 ,80
159
72
72
30-11-10
Clarification on execution of Bond-cum-legal Undertaking by
the SEZ Developer or SEZ Unit in terms of rule 22(1 )(iv)
160
73
73
29-12-10
Creation of Single Window Mechanism for granting various
statutory approvals under Environmental and Regulation
162
74
74
31-12-10
Guidelines to regulate functioning of plastics/ Used clothing units in SEZs
Modification to instruction no. 69
168
75
75
07-01-11
Clarification on
Rule 47(3) - of SEZ Rules, 2006 - Duty for sale of power from SEZ
to DTA
Modification to instruction no. 67
169
76
76
07-02-11
Clarification on FTWZ issues
further clarification on Instruction
no. 49, 71
Please refer Instruction no. 80
170
77
77
06-08-13
Procedure for Reimbursement of Duty for supply of goods to SEZ Developers against INR
Modification in Instruction no. 9
Withdrawn by Instruction no. 86
171
78
78
21-10-13
Permission for
sub-contracting by a SEZ Unit to a DTA Unit regarding
172
79
79
19-11-13
Uniform list of services to be followed in SEZs.
Please refer Instruction no. 83 and 94
174
80
80
18-05-14
Clarification on FTWZ Issues
amendment to instruction no. 71
177
81
81
08-09-14
Rule 34 - Exemption of vessels operating under the SEZ Rules, 2006 for oil spill response
178
82
82
10-09-14
Guidelines for nomination as member of SEZ Authority
179
83
83
21-11-14
Uniform list of services to be followed in SEZs.
amendment to instruction no. 79
Refer Instruction no. 94
181
84
84
16-04-15
Rule 50 - Simplification of SEZ Rules- Inter Unit Transfers
182
85
Clarification
01-02-16
Clarification with regards to Goods temporally imported into India under ATA Carnet for Display/ Exhibitions can be exported to FTWZ in India for storage & authorized operations
183
86
Office Memorandum
14-07-16
Instruction regarding documents to be forwarded for full notification/additional area notification/partial de-notification/full
de-notification/ change of name
185
86
13-09-13
Implementation of the Special Economic Zones (Amendment) Rules, 2013
— clarifications regarding
188
87
Memorandum
02-08-16
Allowing of authorized employees of IT/ITeS units in SEZ to Work from Home or place outside the SEZ unit,
Modification related to Instruction no. 70
194
88
86
31-10-16
Procedure for Reimbursement of
Duty for supply of goods to SEZ Developers against INR
Amendment to Instruction 9 and Instruction 77 withdrawn
196
89
Addendum
28-10-16
Instruction regarding documents to be forwarded for partial de-notification,
amendment to OM dated 14th July 2016
197
90
87
20-12-16
Clarification regarding import of non-prime mills left over, scrap and spurious CRGO material in SEZs
201
91
88
16-08-17
Restriction of Gold content upto maximum limit of 22 Carats for export of Gold jewellery, including partly processed jewellery, whether plain or studded and articles.
202
92
Instruction on manner
07-05-18
Proposals regarding manner of fencing and number of entry exit points in the IT/1TES/ EH/Bi0technology SEZs.
204
93
89
17-05-18
Guidelines regarding Change in Shareholding pattern, Name Change of SEZ Developers and
SEZ Units.
Instruction 21 withdrawn
Refer instruction no. 90.109
210
94
90
03-08-18
Guidelines regarding Change in Shareholding pattern, Name Change of SEZ Developers and SEZ units
Clarification on instruction no 89
Refer instruction no. 109
213
95
91
28-11-18
Applicability of Notification No. 43/2015-20
dated 05.11.2018 of Foreign Trade Policy to SEZ units
214
96
Guidelines
07-01-19
Documents/details to be forwarded for setting up a new Special Economic Zone
216
97
92
17-01-19
Request for permission to issue Provisional
Membership Certificate to members of EPCES
till the RCMC portal issue is resolved
219
98
Clarification
28-01-19
Clarification regarding No C for Partial or Full denotification
220
99
Clarification
20-03-19
Clarification regarding request for transfer of units from one SEZ
to another
229
100
93
25-04-19
Display of agenda and minutes of the meetings of the SEZ Authorities.
231
101
94
08-05-19
Uniform list of services to be followed in SEZs.
Clarification to instruction no. 79 and 83
232
102
95
11-06-19
Provision of facilities/ amenities by units under Rule 11(5) of the SEZ
233
103
96
31-07-19
Guidelines for clearance of unclaimed and abandoned goods
kept in SEZs/ FTWZs
234
104
97
19-08-19
Regarding Speedy Disposal of references received by SEZs
241
105
98
29-08-19
Rule 11(5) - Review of lease period in case of developer, co-developer and units in Special Economic Zones
Refer instruction no. 103
242
106
99
10-10-19
Compliance of Contiguity Condition of SEZ in terms of Rules no-5 & 7
Refer instruction no. 102
243
107
100
25-10-19
Single letter of approval (LOA) for all categories under Chapter 71 of ITC HS for G&J Units
244
108
101
01-11-19
Delegation of powers for shifting of SEZ Unit from one SEZ to another within same Zone
246
109
102
10-11-19
Compliance of Contiguity Condition of SEZ in terms of Rules 5 & 7.
Clarification no Instruction no. 99
247
110
103
11-12-19
Clarification on DoC’s Instruction no. 98 regarding review of
lease period in case of developer, co-developer and units in Special Economic Zones
Clarification no Instruction no. 98
249
111
104
02-11-20
Consolidated list of default authorized operations which can be undertaken by the developer/approved co-
developer by default from the date of notification
Modification in Instruction no. 50
250
112
105
05-02-21
Rule 74, 48 and 49 - One time waiver of Custom Duty as well as inspection requirement in case
of debonding of IT/ ITeS units in SEZs and exemption on
filing of BOE
251
113
Policy
27-05-21
Policy for Used/Worn clothing and Plastic recycling units in SEZs/EOUs
253
114
Guidelines
07-06-21
Guidelines for Power Generation, Transmission and Distribution in Special Economic Zones (SEZs) - Regarding
255
115
106
22-07-21
Rule 70 - Online issue of ID cards:- Minimizing regulatory compliances burden for citizen and business activities
256
116
107
26-08-21
Rule 50(3) - Request for feedback-Minimising Regulatory Compliances in respect of Pharma Industry
257
117
108
01-10-21
Alternate method for transfer of space by an exiting unit under Rule 74 of the SEZ Rules, 2006
258
118
109
18-10-21
Guidelines regarding reorganization including change of name,
change of shareholding pattern, business transfer arrangements, court- approved mergers and demergers,
change of constitution,
262
119
Circular
02-12-21
Circular for revision in NSDL Charges
264
120
110
12-08-22
Rule 43A: Guidelines providing standard operating procedure for Work from Home (WFH) permission for implementation of Rule 43A of the Special Economic Zones (Third amendment) Rules, 2022
265
121
111
29-08-22
Permission for domestic procurement of restricted items (sand and soil) by developers /
co-developers / units for infrastructural development / construction activities
268
122
112
01-11-22
Digital Receipt and Payment implementation in the Ministry’s subordinate offices
271
123
Clarification
15-02-23
Rule 22: Monitoring of BLUT and requirement for additional BLUT
272
124
Instruction No. 113
14-07-23
Reducing Compliance Burden regarding SOFTEX forms - reg
273
125
Instruction No. 114
28-12-23
Clarification regarding powers in respect of non SEZ IT/ITES
units operating in non processing area of an IT/ITES SEZs.
273
126
Power Guideline
16-02-16
Guidelines for Power Generation, Transmission and Distribution in Special Economic Zones (SEZs) - Regarding
277
127
Instruction No. 115
Concerns | queries | Clarification regarding the newly Inserterd SEZ Rule 11B
281
PART II
PROVISIONS OF GST
S.No.
Act/Rules
Section
Subject
Page
1
IGST Act
2(19)
Definition of Special Economic Zone
293
2
IGST Act
2(20)
Definition of Special Economic Zone Developers
293
3
IGST Act
Section 7(5)
Supply to SEZ developers, units and vice versa will be inter state supply
293
4
IGST Act
Section 8(1)
Supply to SEZ developers, units and vice versa will not be treated Intra State supply
293
5
IGST Act
Section 16
Supply to goods and services to SEZs is zero rated supply
294
6
CGST Act
Section 25
Registration requirement for SEZ Developers / Units
294
8
CGST Rules
Rule 46
Details to be printed on the tax invoice
294
9
CGST Rules
48(4)
Notification no 61/2020 dated 30th July 2020 for exemption from e-invoice to SEZ units
295
10
CGST Rules
Rule 89
Refund of Input tax credit
295
11
CGST Rules
Rule 96A
Time Limit for supply and realization of proceeds
297
12
IGST Rate
18/2017
dated 5
th
July 17
IGST Exemption on service import
298
13
CGST
Circular
Circular 8/08/2017
Circular 8 for clarification
dated 04-10-2017 for payment in INR
298
14
CGST
Circular
Circular 48/22/2018
Circular 48 for clarification dated 14-06-2018
299
15
Returns
GSTR1 return
No reporting of DTA supply on cover of bill of entry in GSTR1
300
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