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Special Economic Zones Rules (Amendment) Rules 2016 - Jurisdiction for Refund and Provisions for Audit in Special Economic Zones for indirect taxes

SEZ - G.S.R. 772(E) - Dated:- 5-8-2016 - MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) NOTIFICATION New Delhi, the 5th August, 2016 G.S.R. 772(E).-In exercise of the powers conferred by section 55 of the Special Economic Zones Act, 2005, the Central Government hereby makes the following rules further to amend the Special Economic Zones Rules, 2006, namely:- 1. Short title and commencement: - (1) These rules may be called the Special Economic Zones Rules (Amendment) Rules, 2016. (2) .....

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l Customs and Central Excise Authorities in accordance with the relevant provisions contained in the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994 and the rules made there under or the notifications issued there under. . 3. In the principal rules, after rule 78, the following rule shall be inserted, namely: - 79. Audit in Special Economic Zones for indirect taxes- All the authorised operations under Special Economic Zones Act, 2005 and transactions relating thereto i .....

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