The Integrated Industrial Estate of SIDCUL was an attractive proposition promoted by the Uttarakhand government whereby various financial incentives such as Central Excise duty ( 100 % for 10 years ), Income Tax ( 100 % for 5 years ) et al . is being granted.
2.
Supplies from the DTA to a SEZ unit or developer without payment of central excise duty shall be on the cover of ARE-1, as is the case for normal exports out of India, i . e . under a bond or undertaking executed by the DTA supplier with the jurisdictional central excise officer.
3.
Central Excise duty, additional excise duty, Service Tax, and additional duty of customs ( equivalent to excise ), State VAT, entertainment tax, taxes on lotteries, betting and gambling and entry tax ( not levied by local bodies ) would be subsumed within GST . Other taxes which will be subsumed with GST are Octroi, entry tax and luxury tax thus making it a single indirect tax in India.