EHTP Scheme

For encouraging exports of electronic hardware items including hard disk drives, computers, television, etc., such parks have been developed by the Ministry of Communications & Information Technology. An Electronic Hardware Technology Park (EHTP) may be an individual unit by itself or a unit located in an area designated as EHTP Complex. As in the case of STP Scheme, the EHTP Scheme is also administered by the Ministry of Communications & Information Technology.

An EHTP can also be set up by the Central Government, State Government, public or private sector undertakings or any combination of them.

Benefits of EHTP Scheme

  • Income Tax holiday as per section 10A of the IT Act
  • An EHTP may import free of duty capital goods, raw materials, components and other related inputs. Second hand capital goods may also be imported by EHTP units
  • An EHTP may gear up to 100 per cent foreign equity
  • Supplies that are effected in DTAs under global tender conditions and payment in forex are also considered as part of relinquishment of export obligation
  • An EHTP unit may be setup for both software and hardware in an integrated manner
  • EHTP unit may purchase indigenous goods free of excise duty
  • EHTP unit may sell Goods/Services in DTA up to 50% of FOB value of exports, subject to fulfillment of positive NFE as per the policy & payment of applicable duties