Various Export incentive for SME

Amit Dubey Yashwant .S. Jethwani

Products that are exported by SMEs in India and in

which small-scale industries (SSI) generally are non traditional products.

study by the Exim Bank reveals that both traditional

and non-traditional goods constitute exports of medium-sized enterprises

Potential export destinations for products of SMEs are

the USA, EU and Japan

Small Industries Development Bank of India

State Financial Corporations state Industrial Development Corporations

The National Small Industries Corporation

To increase exports of SMEs, the government provides various incentives and facilities The Export Credit Guarantee Corporation of India (ECGCI) provides special incentives to small exporters..

Import replenishment license

Import of Canalised items against REP license

Cash assistance Duty Drawback and Excise Rebate

Duty exemption Scheme

Exemption from Excise Duty Tax Incentives for Exports

Concession To Newly Established 100% EOU

Concession To Industrial units in Free Trade Zone

Section 80 HHB 50% Profits and Resident Indian

Company Section 80 HHD Provides for deduction ( Earnings) Section 80HHC - Provides for deduction ( Export turnover)

Section 80 HEE Provides for deduction ( computer software) Section 35 B - Provides for deduction ( Expenditure incurred by domestic companies and non-corporate

taxpayer.
Incentives under sales tax laws - Section 5 of central

sales tax ( Registered claim and exports out of territory)