Procedural Clarification in respect of Service consumed by SEZ units (Effective from 11th July, 2014)
  • Time limit of 15 days has been fixed to issue authorization in Form A-2, form the date of receipt of Form A-1 (declaration of services procured for authorized operations by Central Excise officer). Authorization in A-2 will have validity from the date on which Form A-1 is verified by the Specified Officer of SEZ. However if Form A-1 is submitted after 15days of its verification, the authorization shall be valid form the date of its submission.

  • It has been clarified that services received shall be treated as used exclusively for authorized operation, if the invoice is in name of SEZ and same is used only for furtherance of Authorized Operation.

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