Sez Related Services

SEZ If you seeking to avail the benefits of setting up business in SEZ, But are not aware of the legalities or the procedures involved, Then you need to contact the experts i.e. PRAKASH K PRAKASH. We are reckoned among the reputed SEZ Registration Consultants in India. Our excellent SEZ Services can be availed by all kinds of companies. To ensure a speedy and hassle free Special Economic Zone Registration, We are your best bet. If you are on the verge of establishing a new business, then why not settle for SEZ? The following points will provide you an insight into the benefits of SEZs and all other relevant information regarding them. To know specifically about how all this applies to your business, feel free to contact our team anytime.

In order to give a long term and stable policy framework with minimum regulatory regime and to provide expeditious and single window clearance mechanism, the Special Economic Zones Act, 2005 has been brought into effect along with the Special Economic Zones Rules, 2006 from 10 February 2006.

The Act and the Rules together aim to provide a single self contained legislation governing the operations of SEZs and replaces the hitherto applicable legislations and rules governing the operations of SEZ in India.

 

Under the Act, SEZ could be set up either jointly or severally by the Central Government, State Government, or any person (including a private or public limited company, Partnership or proprietorship) for the following purposes:

  • Manufacture of goods or
  • Rendering services or
  • Both manufacturing of goods and for rendering services or
  • As a Free Trade and Warehousing Zone.

 

The SEZ Act 2005 envisages key role for the State Governments in Export Promotion and creation of related infrastructure. A Single Window SEZ approval mechanism has been provided through a 19 member interministerial SEZ Board of Approval (BoA). The applications duly recommended by the respective State Governments/UT Administration are considered by this BoA periodically. All decisions of the Board of approvals are with consensus.

The SEZ Rules provide for different minimum land requirement for different class of SEZs. Every SEZ is divided into a processing area where alone the SEZ units would come up and the non-processing area where the supporting infrastructure is to be created.

 

The SEZ Rules provide for :

  • Simplified procedures for development, operation, and maintenance of the Special Economic Zones and for setting up units and conducting business in SEZs
  • Single window clearance for setting up of an SEZ
  • Single window clearance for setting up a unit in a Special Economic Zone
  • Single Window clearance on matters relating to Central as well as State Governments
  • Simplified compliance procedures and documentation with an emphasis on self certification

 

Approval mechanism

The developer submits the proposal for establishment of SEZ to the concerned State Government. The State Government has to forward the proposal with its recommendation within 45 days from the date of receipt of such proposal to the Board of Approval. The applicant also has the option to submit the proposal directly to the Board of Approval.

The Board of Approval has been constituted by the Central Government in exercise of the powers conferred under the SEZ Act. All the decisions are taken in the Board of Approval by consensus. The Board of Approval has 19 Members.

 

Administrative Set Up

The functioning of the SEZs is governed by a three tier administrative set up. The Board of Approval is the apex body and is headed by the Secretary, Department of Commerce. The Approval Committee at the Zone level deals with approval of units in the SEZs and other related issues. Each Zone is headed by a Development Commissioner, Who is ex-officio chairperson of the Approval Committee.

Once an SEZ has been approved by the Board of Approval and Central Government has notified the area of the SEZ, Units are allowed to be set up in the SEZ. All the proposals for setting up of units in the SEZ are approved at the Zone level by the Approval Committee consisting of Development Commissioner, Customs Authorities and representatives of State Government. All post approval clearances including grant of importerexporter code number, change in the name of the company or implementing agency, broad banding diversification, etc. are given at the Zone level by the Development Commissioner. The performance of the SEZ units are periodically monitored by the Approval Committee and units are liable for penal action under the provision of Foreign Trade (Development and Regulation) Act, In case of violation of the conditions of the approval.

 

Incentives and facilities offered to the SEZs

The incentives and facilities offered to the units in SEZs for attracting investments into the SEZs, Including foreign investment include :-

  • Duty free import/domestic procurement of goods for development, Operation and maintenance of SEZ units
  • 100% Income Tax exemption on export income for SEZ units under Section 10AA of the Income Tax Act for first 5 years, 50% for next 5 years thereafter and 50% of the ploughed back export profit for next 5 years.
  • Exemption from minimum alternate tax under section 115JB of the Income Tax Act.
  • External commercial borrowing by SEZ units upto US $ 500 million in a year without any maturity restriction through recognized banking channels.
  • Exemption from Central Sales Tax.
  • Exemption from Service Tax.
  • Single window clearance for Central and State level approvals.
  • Exemption from State sales tax and other levies as extended by the respective State Governments.

 

The major incentives and facilities available to SEZ developers include :-

  • Exemption from customs/excise duties for development of SEZs for authorized operations approved by the BOA.
  • Income Tax exemption on income derived from the business of development of the SEZ in a block of 10 years in 15 years under Section 80-IAB of the Income Tax Act.
  • Exemption from minimum alternate tax under Section 115 JB of the Income Tax Act.
  • Exemption from dividend distribution tax under Section 115O of the Income Tax Act.
  • Exemption from Central Sales Tax (CST).
  • Exemption from Service Tax (Section 7, 26 and Second Schedule of the SEZ Act).
  • Exemption from Capital Gains - Capital gains arising on transfer of assets (Machinery, Plant, Building, Land or any rights in buildings or land) on shifting of the industrial undertaking from an urban area to any SEZ would be exempt from capital gains tax.

 

Other Incentives :

Environment Protection Act

Information Technology SEZ does not require environment clearance for development of SEZ. Public hearing is not exempted process of Environment impact assessment (EIA) as laid in the notification of the ministry of Environment would have to be adhered to.

 

Companies Act

Enhanced limit of Rs. 2.4 crores p.a. allowed for managerial remuneration. Exemption from requirement of domicile in India for 12 months prior to appointment as Director.

 

Employees Provident Fund

As per the Ministry of Labour, the state government may apply for exemption to the Central Government under section 16(2) of the Employees Provident Fund & Miscellaneous Provision Act 1952 from the applicability of the provision of the said Act for 5 years.

 

Drugs & Cosmetics Act

Exemption from Port Restriction under Drug & Cosmetics Rules.

 

PKP can assist you in :

Regulatory Support

  • Approval of SEZ (Settling application before BOA, preparation of project report, Facts sheet in case of conversion etc.)
  • Approval of letter of permission (LOP)/renewal of letter of permission
  • Approval of green card
  • Approval of Import Export Code Number
  • Permission for inter-unit transfer of capital goods
  • Permission for disposal of waste and scrap
  • Approval for enhancement of production capacity
  • Permission for additional location/change of location
  • Permission for sale of rejects
  • Permission for sale of DTA sale
  • Assisting in claiming Duty Drawback
  • Assisting in claiming DEPB
  • NOC for de bonding of materials
  • NOC for de bonding of premises

 

Compliance Support

  • Structuring of contracts/transactions to optimize indirect tax incidence
  • Formulating indirect tax efficient business models
  • Conducting VAT impact assessment studies
  • Undertaking comprehensive reviews of business operations
  • Advice on classification, Valuation, Applicability of taxes on transactions and admissibility to tax benefits/exemptions
  • Identification of innovative tax planning opportunities
  • Preparations of customized compliance manuals on all taxes
  • Single point contact & centralized coordination for tax payments, Filing of returns
  • Compilation of documents

Litigation Support and Representations

  • Drafting appeals & submissions
  • Appearances & arguments before adjudication & appellate authorities
  • Briefing Senior Counsel on need basis
  • Representation before relevant Government authorities on tax & trade policy issues
  • Developing economic justification for tariff/non-tariff concessions

 

 


 

Contact PKP for Sez Related Services

 

Contact Person : Mr. Prakash k Gupta

Email -  pgupta@pkpconsult.com

Telephone Numbers : +91-11-23312207/ 23328753

Mobile Number : +91-9811031841