Incentives and Facilities to 100% EOUs (Export Oriented Units) and STP Scheme Units in India


Code No.: GB 49 Categories: ,

How Export Oriented Units (EOUs) are regulated has been explained in this booklet along with the facilities and concessions available under the Scheme. Following aspects are covered in the book:

  • Basic features and objectives of the EOU Scheme; Incentives/facilities available to EOUs.
  • Setting up an EOU. Minimum Investment Criteria. Procedure for approval of an EOU. Sector Specific Requirement for approval as an EOU.
  • Administrative control over EOUs; Customs bonding; Procedure for Bonding.
  • Duty Free Import/Procurement by EOUs; Availment of CENVAT Credit; Exports by EOU.
  • Job-working of production or production process in DTA or other EOU/SEZ unit or abroad; Job work for DTA unit.
  • DTA sale by EOU; Duty leviable on DTA sales; etc.
  • Monitoring and control of EOUs; De-bonding of EOUs from EOU Scheme.
  • Difference between SEZ and EOU Scheme.