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Supply of a service by units located in DTA to SEZ units - ineligible for rewards under Service Exports from India Scheme (SEIS) under FTP 2015-20.

Supply of a ‘service’ by units located in DTA to SEZ units - ineligible for rewards under Service Exports from India Scheme (SEIS) under FTP 2015-20. - DGFT - 01/2015-20 - Dated:- 11-6-2015 - Government of India Ministry of Commerce and Industry Department of Commerce Directorate General of Foreign Trade Udyog Bhawan, New Delhi Policy Circular No. 1 / 2015-20 Dated: 11.06.2015 To All Regional Authorities Central Board of Excise & Customs Subject: Supply of a service by units located in DTA t .....

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is policy shall be eligible Para 9.51(i) of FTP 2015-2020 reads as under: "Service Provider" means a person providing: (i) Supply of a service from India to any other country; (Mode1- Cross border trade) 3. Para 3.08 (a) read together with para 9.51(i) of FTP 2015-2020, as notified on 1.4.2015, makes it abundantly clear that supply of a service to any other country only is eligible for SEIS benefits. Since SEZ is Indian Territory supply of a service to SEZs is not eligible for rewards .....

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