SEZ Rule 49 Amended: New Conditions for Return and Resale of Duty-Paid Goods Supplied to DTA
The Special Economic Zones (Third Amendment) Rules, 2026 replace Rule 49(2). Specified duty-paid goods supplied from an SEZ to the Domestic Tariff Area may be returned within 30 days where the buyer fails to take delivery, subject to identity, input tax credit and auditable inventory safeguards. Separate provisions cover resale, refunds and goods returned for repair.
Source: Ministry of Commerce and Industry, Department of Commerce · G.S.R. 893(E)