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Ministry of Commerce : All SEZs can set up 50 bed hospital within SEZ units
Ministry of Commerce : All SEZs can set up 50 bed hospital within SEZ units

April 27, 2021

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Based on industry request, Ministry of Commerce (MoC) had in Dec 2020, clarified to all the SEZs that upto 50 bed hospital can be set up within the SEZ units.

Earlier, Instruction no. 50 dated 15.03.2016 issued by the govt, allowed only Multi Sector SEZ to have upto 50 bed hospital facility in its Non-Processing Area. An amendment carried out on 17.12.2019, considers all SEZ as Multi Sector SEZ thereby permitting any SEZ developer, to set up maximum 50 bed hospital facilities in the Non-Processing Area.

It should be noted that no tax benefit/ exemption is allowed for such facility for SEZ and DTA employees and their families.

Though the clarification was issued in Dec 2020, in the wake of the second wave of Covid-19, the MoC on 27.04.2021 has written to the Development Commissioners of all SEZs of this amendment. The order is enclosed.

Further, NASSCOM engaged with DPIIT to understand whether such facility can be used by family members of the employees working in SEZ units. It has been clarified that family members can use such facility, however, no tax benefit/ exemption is allowed in such cases.

 

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