Dear All,

As per SEZ Act, “export” means – (i) taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise;

Query

1) Is it necessary that the entire services should be performed from SEZ only?

2) Is it possible to partly render services from SEZ and partly from Outside SEZ?

In the above context, partly services are rendered from outside SEZ since it is related to training services for shipping inspection so as to demonstrate its practical applicability & so some services will performed in sea or ports for inspection.

Pls support u r answer by any circular/notification etc.

Thnks in Advance

Regards

Siddharth