STP/EHTP Scheme
- For encouraging exports
- Under STP Scheme
- To implement STP scheme
STP/EHTP Scheme
Software Technology Parks (STPs) are export oriented projects catering to the
needs of software development for exports. STPs can be set up by the Central
Government, State Government, Public or Private Sector Undertakings or any
combination thereof. An STP may be an individual unit by itself or it may be one
of such units located in an area designated as STP Complex by the Ministry of
Information Technology. The Government has already set up Software Technology
Parks at Pune, Bangalore, Bhubaneshwar, Hyderabad, Thiruvananthapuram,
Gandhinagar and Noida. In these Parks all the required facilities are made
available. The STP Scheme is administered by the Ministry of Information
Technology.
- For encouraging exports of electronic hardware items including hard disk
drives, computers, television, etc., such parks have been developed by the
Ministry of Information Technology. An Electronic Hardware Technology Park
(EHTP) may be an individual unit by itself or a unit located in a area
designated as EHTP Complex. As in the case of STP Scheme, the EHTP Scheme is
also administered by the Ministry of Information Technology.
- Under STP Scheme, a software development unit can be set up for the
purpose of development of software, data entry and conversion, data
processing, data analysis and control data management or call centre
services for exports. Under EHTP Scheme, a unit can be set up for the
purpose of manufacture and development of electronics hardware, or
electronics hardware and software in an integrated manner for exports. The
policy provisions for STP and EHTP Schemes are substantially the same as
those applicable to the general EOU Scheme. Thus, the provisions of EXIM
Policy regarding importability of goods, DTA sale, clearance of samples,
sub-contracting, inter-unit transfer, repairs, re-conditioning and
re-engineering, sale of unutilized material, debonding etc. are more or less
same for STP/EHTP units as well as general EOUs. However, considering the
special requirements of the software/hardware development sector, some
specific provisions have been made for the STP/EHTP units in the EXIM Policy
as well as in the Customs notifications governing the Scheme, which may be
referred to.
- To implement STP scheme, the Government has issued two notifications,
namely, 138/91-Cus, dated 22-10-1991 (for units located in Software
Technology Park Complexes) and 140/91-Cus, dated 22-10-1991(for stand alone
software development units ) allowing duty free import of specified goods to
such units. In respect of EHTP scheme, notification Nos 95/93-Cus, dated
2-3-1993 (for units located in Electronic Hardware Technology Park
Complexes) and 96/93-Cus, dated 2-3-1993 (for stand alone electronic
hardware units) allow duty free import of specified goods to such units. To
enable such STP /EHTP units to procure specified goods from DTA without
payment of duty, a notification No. 1/95-CE, dated 4-1-1995 has been issued.
The sector specific provisions in respect of STP/EHTP units are as follows:-
- EHTP/ STP units are allowed to make DTA sale of software
through data communication/ telecommunication links. This is
subject to the condition that the Director of STPI (Software
Technology Park of India) certifies the valuation of such
software sold in DTA. (Circular No. 54/98-Cus, dated 31-7-1998).
- STP units are allowed to import telematic infrastructure
equipments for creating a central facility for export of
software without payment of duty. The central facility so
developed by STP units for transmission of data / software for
export are allowed to be utilised by other STP units and units
in DTA for export of software. In case of EHTP unit, such
facility is not available. However, agency/society authorised to
set up the EHTP Complex is allowed to create a central facility
for use by EHTP units located within such Complex.
- Under STP scheme, the units are allowed to render
consultancy services for development of software "on site"
abroad and consultancy fees received by such units in
convertible foreign currencies is deemed to be exports for the
purposes of fulfillment of export obligation under the Scheme.
- The STP units are allowed to use the computer system for the
purpose of training including commercial training provided the
unit has achieved the prescribed NFEP. However, computer
terminals are not allowed to be installed outside the bonded
premises for the purpose of imparting training. In case of EHTP,
the units are allowed to use computer system for imparting
training to the workers only.
|
The provisions at serial (i), (iii) and (iv) are also applicable to the
software development units under general EOU scheme operating under notification
Nos. 53/97-Cus, dated 3-6-1997 and 1/95-CE, dated 4-1-1995.