Recontouring SEZ Supplies to DTA

J the app examines the various permutation and combination of the Budget proposal permitting SEZ units to undertake sales into the Domestic Tariff Area remains at the stage of a policy announcement. No notification, amendment to the SEZ Act or Rules, or corresponding GST or customs notification has yet been issued to operationalise the proposal. Presently, the existing legal position governing SEZ-to-DTA clearances continues to apply, and the proposal awaits detailed subordinate legislation to define its scope, conditions, and tax treatment.