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STPs useful Single Window clearance And Income Tax holiday as per Sec. 10A of the IT Act and Customs Duty Exemption in full on imports.


Why Needs of STPs.

    • Single Window clearance and approval.
    • Income Tax holiday as per Sec. 10A of the IT Act.
    • Customs Duty Exemption in full on imports.
    • Central Excise Duty Exemption in full on indigenous procurement.
    • Central Sales Tax Reimbursement on indigenous purchase.
    • All relevant equipment / goods including second hand equipment can be imported (except prohibited items).
    • Equipment can also be imported on loan basis / lease.
    • High Speed Data Communication Link provided for the export of software.
    • No separate Import/Export license required.
    • Green Card enabling priority treatment for Government clearances/other services.
    • 100% foreign equity investment in the companies permissible.
    • Sales in the DTA up to 50% of the FOB value of exports permissible.
    • Use of computer imported for training permissible subject to certain conditions.
    • Depreciation on computers at accelerated rates up to 100% over 5 years is permissible.
    • Computers can be donated after two years of use to recognized non-commercial Educational Institutions/Hospitals without payment of duty.

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What is New?

Date: 19-05-2026
CORRIGENDUM
Corrigendum to Notification No. 14/2026-Customs dated 30.04.2026

Date: 12-05-2026
Notification No. 15/2026-Customs
Seeks to further amend notification No. 45/2025-Customs dated the 24th October, 2025, so as to notify BCD related changes.

Date: 12-05-2026
Notification No. 17/2026-Customs
Seeks to amend notification No. 57/2000-Customs dated 8th May 2000, which provides concessional rate for gold, silver and platinum imported under specified schemes.

Date: 12-05-2026
Notification No. 16/2026-Customs
Seeks to amend notification No. 11/2018-Customs and notification No. 11/2021-Customs so as to revise SWS and AIDC applicable on certain items.

Date: 06-05-2026
NOTIFICATION No. 43/2026-Customs (N.T.)
Amendment in the Notification No. 63/1994-Customs (N.T) dated 21.11.1994 in respect of Land Customs Station, Samrang

Date: 30-04-2026
Notification No. 21/2026-Central Excise
Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the RIC rates on exports of High speed diesel oil outside India.

Date: 30-04-2026
Notification No. 01/2026-Central Tax (Rate)
Seeks to amend Notification No 9/2025 - Central tax (Rate) to align them with changes made vide Finance Act, 2026

Date: 30-04-2026
Notification No. 01/2026-Integrated Tax (Rate)
Seeks to amend Notification No 9/2025 - Integrated tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 01/2026-Union Territory Tax (Rate)
Seeks to amend Notification No 9/2025 - Union Territory ?tax (Rate) to align them with changes made vide Finance Act, 2026?

Date: 30-04-2026
Notification No. 19/2026-Central Excise
Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of High speed diesel oil outside India.



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