Units undertaking to export their entire production of goods and services (except permissible sales in DTA), may be set up under the Export Oriented Unit (EOU) Scheme, Electronics Hardware Technology Park (EHTP) Scheme, Software Technology Park (STP) Scheme or Bio-Technology Park (BTP) Scheme for manufacture of goods. Trading units are not covered under these schemes.EOU unit will procure the Capital Goods/Input Duty free .Services will be procured on payment of the service tax of which CENVAT can be availed. An EOU / EHTP / STP / BTP unit may export all kinds of goods and services except items that are prohibited in ITC (HS).
For setting up an EOU, three copies of application as in ANF 6 A of Appendices & ANFs may be submitted to DC
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