JOBWORK -CENTRAL EXCISE - SEZ, Central Excise

[Vigneshwari M]

Dear Sir,

Can you pls clarify as whether jobwork provided within the SEZ premises amounting to manufacturing activity is taxable under Central Excise.

Is there any notification or circular in this regard.

Posts / Replies

[Pradeep Khatri]

Dear Vigneshwari M,

If such job work is done by the DTA unit in SEZ unit then it would be leviable to Central Excise Duty.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

[Vigneshwari M]

Thanks for your reply.

Is it not exempted under the central excise provisions ?

Also, is there any equivalent notifications/ circulars in Central Excise to that of Notification No. 17/2011-ST dated 01.03.2011 which provides for Ab inito exemption for services wholly consumed inside SEZ

[Pradeep Khatri]

Dear Vigneshwari M,

You may avail the benefit of Deemed Export after following the prescribed procedure in this regard.

Regards

Team YAGAY and SUN

(Management and Indirect Tax Consultants)

[Naveed S]

Please refer to rule 41 (1) of SEZ Rules, 2006 relating to Sub-Contracting, provided the job work process pertains to any production process.

[Pradeep Khatri]

Dear Vigneshwari MPlease also refer Rule 43 in this regard.RegardsTeam YAGAYand SUN(Managementand Indirect Tax Consultants)