Current Affairs · Government Policies & Trade Relief Measures
Consider the following statements regarding the special relief measure for SEZ units notified by the Central Board of Indirect Taxes and Customs (CBIC): 1. The relief is valid from April 1, 2026, to March 31, 2027. 2. Eligible units must have started production on or before March 31, 2025. 3. A minimum of 20% value addition is mandatory for the goods. 4. Domestic Tariff Area (DTA) sales are capped at 50% of the highest annual Free On Board (FOB) value of exports. Which of the statements given above are correct?
- 11, 2, 3 and 4
- 21 and 4 only
- 32, 3 and 4 only
- 41, 2 and 3 only✓
Correct answer
1, 2 and 3 only
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