Special Economic Zones / EOUs / EHTPs & STPs

This 14th edition of Special Economic Zones/EOUs/EHTPs & STPs – Law & Practice, authored by C.P. Goyal (IRS), O.P. Arora (IRS), Mayank Sharma, and A.K. Sinha, provides a comprehensive and practical guide to the legal framework, procedures, and compliance requirements for Special Economic Zones (SEZs), Export Oriented Units (EOUs), Electronic Hardware Technology Parks (EHTPs), and Software Technology Parks (STPs) in India.

Updated in accordance with the New Foreign Trade Policy and Handbook of Procedures, 2023, the book covers statutory provisions, policy guidelines, and departmental instructions, making it an indispensable reference for businesses, consultants, and policymakers engaged in export promotion and special economic zone operations.

The two-volume set presents in-depth coverage of establishment, operation, and compliance requirements, supported by relevant circulars, notifications, and practical examples.

Volume 1 – SEZ:

• Legal framework and objectives of SEZ policy

• Establishment and approval of SEZs and SEZ units

• Operational guidelines, benefits, and incentives available to SEZ units

• Procedures for import/export, procurement, and clearances

• Compliance requirements and record-keeping

• Special chapter on claim of refund of CST

• Compilation of relevant circulars and notifications issued by CBIC, DGFT, DoC, and RBI

Volume 2 – EOUs, EHTPs & STPs:

• Policy framework for EOUs, EHTPs, and STPs

• Setting up and operation of export units

• Fiscal incentives and customs/excise duty exemptions

• Procedures for domestic and international procurement

• Compliance requirements under customs, GST, and foreign trade laws

• Conditions for exit, de-bonding, and penalty provisions

This edition is particularly suitable for:

• Exporters, manufacturers, and service providers operating under SEZ, EOU, EHTP, and STP schemes

• Chartered accountants, company secretaries, and legal practitioners advising on export promotion schemes

• Government officials, policymakers, and academicians involved in trade and industrial policy

• Students of law, commerce, and international business specialising in trade and export laws

Whether used for compliance, advisory, or strategic planning, this updated two-volume edition serves as an authoritative and practical reference on the law and practice relating to SEZs, EOUs, EHTPs, and STPs in India.