Reimbursement of Central
Sales Tax to Units in Special Economic Zones
Reimbursement of Central Sales Tax to Units in Special Economic Zones :
Units in Free Trade Zones / Export Processing Zones / Special Economic Zones are entitled to full reimbursement of Central Sales Tax paid by them on purchases made by them from Domestic Tariff Area (DTA) for utilisation in the production of goods for export. The supplies from DTA must be utilised for export production and may include raw materials, packing
materials, consurnables and capital goods only against letter of authority issued by the Development Commissioner of the zone concerned.