TMI BlogBifurcation of non-processing areaX X X X Extracts X X X X X X X X Extracts X X X X ..... ic Tariff Area entities: No exemptions, concessions or drawback shall be admissible for creation of such infrastructure. The Customs duty, Central Excise duty, 2 [ Central Goods and Services Tax, Integrated Goods and Services Tax and State Goods and Services Tax ] and such other Central levies and tax benefits already availed for creation of such infrastructure shall be refunded by the Develo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) No Objection Certificate (NOC) from the concerned State Government shall be produced before. the consideration of the request by Board of Approval (BoA). State Government may issue No Objection Certificate (NOC) taking into consideration (a) and (b) above. (2) Where the social or commercial infrastructure and other facilities are permitted to be used only by Special Economic Zone enti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both Special Economic Zone and Domestic Tariff Area entities and the said application shall be accompanied with a copy of the Infrastructure Plan and No Objection Certificate from the concerned State Government and supporting documents. (b) The Development Commissioner shall forward the said application to the Board of Approval (BoA) for approval. (c) The area restrictions for duty paid d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... paid infrastructure in Non Processing Area of Special Economic Zones; and (f) Any other conditions as may be specified by the Department of Commerce or Board of Approval] ********** Notes:- 1. Inserted vide C.1/2/2014-SEZ - GSR 5 (E) - Dated 2-1-2015, 2. Substituted vide Notification No. G.S.R. 909(E) dated 19-09-2018 before it was read as Service Tax, 3. Ins ..... X X X X Extracts X X X X X X X X Extracts X X X X
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