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.
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.
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.
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:-
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).
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.
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.
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
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.