Home India Ministry of Commerce and Industry Publication of notification regarding Rule 43A Work from Hom...
Date: 07-Nov-2023 Category: Extra Ordinary State: Union Government Country: India

Publication of notification regarding Rule 43A Work from Home

Issued by Ministry of Commerce and Industry · Department of Commerce

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Executive Summary & Key Takeaways

What it means

  • The notification introduces the Special Economic Zones (Fourth Amendment) Rules, 2023, amending the Special Economic Zones Rules, 2006, to incorporate provisions for hybrid working within SEZs.
  • It allows units within SEZs to permit certain employees to work from outside the SEZ, subject to specific conditions and until December 31, 2024.
  • The amendment aims to provide flexibility to SEZ units and their employees while ensuring proper monitoring and accountability.

Key Changes

  • Rule 43A of the Special Economic Zones Rules, 2006 is substituted to include provisions for hybrid working.
  • Eligible employees for hybrid work include those of IT units and IT-enabled services, temporarily incapacitated employees, travelling employees, and those working offsite.
  • The permission for hybrid work is valid until December 31, 2024.
  • Units allowing hybrid work must inform the Development Commissioner via email.
  • Units are not required to submit lists of employees allowed hybrid work but must maintain such lists for verification purposes.
  • Hybrid work is permissible only if the unit continues to operate from its approved premises.
  • Work performed under hybrid arrangements must align with the unit's approved services and project.
  • Units must ensure export revenue is accounted for from products or services resulting from hybrid work.
  • Employees ceasing to be part of the unit's project must be relieved, and their identity cards surrendered.
  • Units can provide duty-free goods (laptop, desktop etc.) to employees for hybrid work without immediate duty or IGST payment on a temporary basis.
  • Temporary removal of duty-free goods is allowed for the duration of the hybrid work facility's validity.
  • If duty-free goods are not returned to the SEZ within the specified period, the unit must pay the applicable duty.
  • The definition of 'employees' includes those on the unit's rolls, under direct contract, or where the unit is the principal employer under a contract with another organization, with the expectation of daily reporting and attendance control by the unit.
  • Hybrid working is defined as a flexible work model allowing employees to work from the office or any location outside the employer's office.

Impact Analysis

Impact on SEZ Units

  • Risk of incurring duty liabilities if duty-free goods are not returned to the SEZ within the stipulated time.

Impact on Employees

  • Need to surrender identity cards upon cessation of employment or project involvement.

Impact on Government (Development Commissioner)

  • Opportunity to promote SEZs as flexible and employee-friendly work environments.

Suggested Action Items for SEZ Units

  • Review and update existing security protocols to address the risks associated with remote work.

Key Entities Referenced

Central Government: The issuing authority of the notification, exercising powers conferred by section 55 of the Special Economic Zones Act, 2005. Special Economic Zones Act, 2005: The primary legislation enabling the Central Government to make rules for Special Economic Zones. Special Economic Zones Rules, 2006: The set of rules governing the operation and management of Special Economic Zones, which are being amended by this notification. Development Commissioner: The authority responsible for overseeing and regulating the operations of SEZ units, including monitoring compliance with hybrid working rules. SEZ Units: Entities operating within the Special Economic Zones that are permitted to implement hybrid working arrangements for their employees.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-07112023-249940 xxxGIDHxxx CG-DLxx-xEG-I0D7E1x1x2x0 23-249940 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 644] नई दिल्ली, मगं लवार, नवम्ब र 7, 2023/कार्तकि 16, 1945 No. 644] NEW DELHI, TUESDAY, NOVEMBER 7, 2023/KARTIKA 16, 1945 वाजणज्य एव ंउद्योग मत्रं ालय (वाजणज्य जवभाग) अजधसचू ना नई दिल्ली, 7 नवम् बर, 2023 सा.का.जन. 824(अ).—केंद्रीय सरकार, जविेष आर्थिक िोन अजधजनयम, 2005 (2005 का 28) की धारा 55 द्वारा प्रित्त िजियों का प्रयोग करते हुए, जविेष आर्थिक िोन जनयम, 2006 का और संिोधन करने के जलए जनम्नजलजखत जनयम बनाती ह,ै अथाित:् - 1. संजिप्त िीषिक और प्रारंभ (1) इन जनयमों का संजिप्त नाम जविेष आर्थिक िोन (चौथा सिं ोधन) जनयम, 2023 ह।ै (2) ये रािपत्र में उनके प्रकािन की तारीख को प्रवृत होंगे । 2. जविेष आर्थिक िोन जनयम, 2006 में जनयम 43क के स्ट्थान पर जनम्नजलजखत जनयम रखा िाएगा, अथाति ्: - ‘43क. हाइजिड वर्किंग (1) कोई इकाई, इस जनयम के अनुसार उप-जनयम (2) में जवजनर्िष्टि अपन े कमिचाररयों को अपनी आवश्यकता के अनुसार, जविेष आर्थिक िोन के बाहर दकसी भी स्ट्थान से कायि करन े की अनुमजत ि ेसकेगी। (2) उप-जनयम (1) के अंतगित जनम्नजलजखत कमिचारी आत े हैं, - (i) सूचना प्रौद्योजगकी इकाइयों और सूचना प्रौद्योजगकी समर्थित सेवाएं प्रिान करने वाली इकाईयों के कमिचारी ; 7021 GI/2023 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) कमिचारी, िो अस्ट्थायी रूप से असमथि ह;ैं (iii) कमिचारी, िो यात्रा कर रह ेह;ैं और (iv) कमिचारी, िो ऑफसाइट कायि कर रह ेह।ैं (3) उप-जनयम (1) के अधीन प्रिान की गई अनुज्ञा 31 दिसंबर, 2024 तक लागू रहगे ी। (4) हाइजिड कायि की सुजवधा में इकाई के सभी कमिचाररयों को िाजमल दकया िा सकता ह।ै (5) िहां कोई इकाई इस जनयम के अन्तगित अपने कमिचाररयों को हाइजिड कायि की अनुमजत िेती है, वह हाइजिड कायि की सुजवधा की अनुमजत िने े की तारीख को या उससे पहले जवकास आयिु को ई-मेल के माध्यम स ेइसकी सूचना िगे ी। (6) इकाई को उन कमिचाररयों की सूची प्रस्ट्तुत करन े की आवश्यकता नहीं होगी जिन्ह ें हाइजिड काय ि की अनुमजत िी गई है, लेदकन उन कमिचाररयों की सूची अनरु जित रखगे ी जिन्ह ें इकाई में हाइजिड कायि करन े की अनमु जत िी गई ह ै और िब भी जवकास आयुि द्वारा आवश्यक हो, इसे सत्यापन के जलए प्रस्ट्ततु दकया िाएगा। (7) यदि इकाई अपन े अनुमोिन पत्र के अनुसार पररसर स े काम करना िारी रखती ह ै तभी हाइजिड कायि सुजवधा स्ट्वीकायि होगी। (8) इस जनयम के अन्तगित हाइजिड काय ि हते ु अनुज्ञा प्रिान दकए गए कमिचाररयों द्वारा दकया िान े वाला काय ि इकाई के जलए अनुमोदित सेवाओं के अनसु ार होगा, तथा कायि इकाई की पररयोिना से संबंजधत होगा। (9) वह इकाई, जिसके द्वारा कमिचारी को हाइजिड काय ि के जलए अनुज्ञा प्रिान की गई है, उसके पररणामी उत्पािों या सेवाओं के जनयाित रािस्ट्व का जहस्ट्सा सुजनजित करेगी । (10) यदि कोई कमिचारी इकाई की पररयोिना का जहस्ट्सा नहीं रह िाता ह,ै तो उस कमिचारी को इकाई से अवमुि कर दिया िाएगा और इकाई जनयम 70 के उप-जनयम (2) के उपबंधो के अनुसार उसका पहचान पत्र अभ्यर्पति करेगी। (11) इकाई कमिचारी को हाइजिड कायि के जलए आवश्यक लैपटॉप, डेस्ट्कटॉप और अन्य इलेक्ट्रॉजनक उपकरणों सजहत िल्ु क मुि सामान प्रिान करेगी और उन्ह ें अस्ट्थायी आधार पर िुल्क या एकीकृत माल और सेवा कर के भुगतान के जबना जविषे आर्थिक िेत्र के बाहर ल ेिाने की अनुमजत प्रिान की िाएगी: परन्त ु इकाइयां हाइजिड कायि सुजवधा का जवकल्प िेत े समय यह सुजनजित करेंगी दक ऐसे िुल्क मिु वस्ट्तओंु को मौिूिा जनयमों के अनुसार उजचत ररकॉडि म ेंरखा गया ह ैऔर आवश्यक हो तो सत्यापन के जलए उपलब्ध रहगें े । (12) जनयम 50 के उप-जनयम (1) में दकसी बात के होत े हुए भी, ऐसे िल्ु क मुि वस्ट्तुओं को अस्ट्थायी रूप स े हटान े की अनुमजत हाइजिड कायि की सुजवधा की वैधता के अनुरूप अवजध के जलए िी िाएगी: परन्त ु यदि कोई इकाई इस उप-जनयम म ें जवजनर्िष्टि अवजध के भीतर िल्ु क मिु वस्ट्तओंु को जविेष आर्थिक िेत्र में वापस लाने म ेंजवफल रहती ह,ै तो ऐसी वस्ट्तुओं पर लाग ूिल्ु क का भगु तान इकाई द्वारा दकया िाएगा। (13) इस जनयम म,ें (क) ‘‘कमिचारी’’ अजभव्यजि में वे सभी व्यजि िाजमल होंगे, िो इकाई के रोल म ें जनयोजित या सीधी संजविा के अधीन ह ैं अथवा दकसी अन्य सगं ठन के साथ संजविा के अंतगित इकाई जिनकी मुख्य जनयोिा ह,ै िहॉं ऐसे व्यजियों से दकसी इकाई को काम करने के जलए िैजनक आधार पर ररपोटि करन े की उम्मीि की िाती ह ै और इकाई अपनी उपजस्ट्थजत पत्रक में उन पर जनयंत्रण रखती ह ै। (ख) अजभव्यजि हाइजिड वर्किंग एक लचीले कायि मॉडल को संिर्भित करती ह ैजिससे द्वारा कोई जनयोिा अपने कमिचाररयों को समय-समय पर कायािलय स ेया जनयोिा के कायािलय के बाहर दकसी भी स्ट्थान से काम करने की अनुमजत िे सकेगा; [फा. सं. के-43013(12)/1/2021-एसईिेड] एल. सत्या श्रीजनवास, अजतररक्ट्त सजचव[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 रटप्पण : मलू जनयम भारत के रािपत्र, असाधारण, भाग-2, खंड 3, उप-खंड (i) में अजधसूचना संख्या सा.का.जन. 54 (अ), तारीख 10 फरवरी, 2006 द्वारा प्रकाजित दकए गए थे और उन्ह ें अंजतम बार अजधसूचना संख्या सा.का.जन. 481 (अ) तारीख 4 िुलाई, 2023 द्वारा संिोजधत दकया गया था । MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) NOTIFICATION New Delhi, the 7th November, 2023 G.S.R. 824(E).—In exercise of the powers conferred by section 55 of the Special Economic Zones Act, 2005 (28 of 2005), the Central Government hereby makes the following rules further to amend the Special Economic Zones Rules, 2006, namely: - 1. Short Title and Commencement (1) These rules may be called the Special Economic Zones (Fourth Amendment) Rules, 2023. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Special Economic Zones Rules, 2006, for rule 43A, the following rule shall be substituted, namely : - ‘43A. Hybrid working.- (1) A Unit may, as per its requirements, permit its employees, specified in sub-rule (2), to work from any place outside the Special Economic Zone in accordance with this rule. (2) The following employees are covered under sub-rule (1), - (i) employees of Information Technology Units and Information Technology enabled services; (ii) employees, who are temporarily incapacitated; (iii) employees, who are travelling; and (iv) employees, who are working offsite. (3) The permission granted under sub-rule (1) shall be applicable up to the 31st December, 2024. (4) The facility for hybrid work may cover all the employees of the Unit. (5) Where a Unit permits its employees for hybrid work under this rule, it shall intimate the same to the Development Commissioner through an e-mail on or before the date on which the facility for hybrid work is permitted. (6) The Unit shall not be required to submit the lists of employees who are allowed hybrid work but shall maintain the lists of employees who have been permitted hybrid work in the Unit and it shall be submitted for verification whenever is required by the Development Commissioner. (7) The hybrid work facility shall be admissible if the Unit continues to operate from the premises as per their letter of approval. (8) The work to be performed by the employee permitted hybrid work under this rule shall be as per the services approved for the Unit, and the work is related to a project of the Unit. (9) The Unit shall ensure export revenue of the resultant products or services to be accounted for by the Unit to which the employee is permitted for hybrid work. (10) Where an employee ceases to be part of the project of the Unit, the employee shall be relived from the Unit and the Unit shall surrender the identity card as per the provisions of sub-rule (2) of rule 70. (11) The Unit may provide to an employee duty-free goods, including laptop, desktop, and other electronic equipment needed by the employee for hybrid work and the same shall be allowed to be taken outside the Special Economic Zone without payment of duty or integrated goods and services tax on temporary basis: Provided that the Units while opting for hybrid work facility shall ensure that such duty-free goods are duly accounted for in the appropriate records as per the extant rules and are available for verification, if necessary. (12) Notwithstanding anything in sub-rule (1) of rule 50, the temporary removal of such duty-free goods shall be allowed for a period commensurate with the validity of the facility for hybrid work:4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Provided that if a Unit fails to bring back the duty-free goods into the Special Economic Zone within the period specified in this sub-rule, the duty applicable on such goods shall be paid by the Unit. (13) In this rule, - (a) the expression “employees” shall include all persons employed on the rolls of the Unit or under a direct contract or where the Unit is the principal employer under a contract with another organisation where such persons are expected to report on a day-to-day basis for work to the Unit and the Unit administers the control on their attendance; (b) the expression "Hybrid working" refers to a flexible work model whereby an employer may permit its employees to work from office or from any location outside the employer's office from time to time.’. [F. No. K-43013(12)/1/2021-SEZ] L. SATYA SRINIVAS, Addl. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide notification number G.S.R 54(E), dated the 10th February, 2006 and lastly amended vide notification number G.S.R 481 (E) dated the 4th July, 2023. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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