Directorate General of Foreign Trade ( DGFT ) has issued Policy Circular No. 25/2015-202 dated the 1st July, 2019 to clarify the doubt regarding the concerned jurisdictional RA (Regional Authority) for SEIS application, in cases where an IEC holder has both DTA and SEZ Unit, however there is zero export turnover from one of the categories among the DTA/SEZ units.
In this regard, it has been clarified that in cases where exports from one of the categories – DTA or SEZ unit(s) are having zero export turnover then SEIS application will be filed with the RA in whose jurisdiction, the units with non-zero exports turnover would fall. For example, if an IEC’s DTA gross exports earnings are NIL and its SEZ Unit has some gross export earnings, the application is required to be filed at the relevant DC of the SEZ as per the Para 3.06 of the Handbook of Procedures, 2015-20.
For further details please refer the attached Policy Circular.
Source: Directorate General of Foreign Trade