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| Incentives |
- 100% income tax exemption for a block of five years, 50% tax exemptiom for next five years and 50% of the ploughed back export profit for the next five years thereafter
- 100% FDI through automatic route
- ECB (External Commercial Borrowing) by SEZ units up to US$500 million in a year
- No cap on foreign investment for small-scale sector reserved items
- No license requirement for items reserved for the SSI sector
- No import license requirements
- Exemption from custom duties on import of capital goods, raw materials, consumables, spares etc.
- Exemption from Central Excise duties on procurement of capital goods, raw materials, consumables, spares etc.., from the domestic market
- No routine examination by Customs for export and import cargo
- Profit allowed to be repatriated without any dividend-balancing requirement
- Subcontracting both domestic and international is permitted; this facility is available to jewellery units as well
- Exemption from Central Sales Tax and Service Tax
- Facilities to set up offshore banking units in SEZs
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