finance

Understanding the DESH Bill: Transforming India's Special Economic Zones for Growth

Introduction

As India celebrates Azadi Ka Amrit Mahotsav and moves towards Atmanirbhar Bharat to address the challenges posed by the COVID-19 pandemic, the Development of Enterprise and Services Hubs (DESH) Bill is set to be introduced during the ongoing monsoon session of Parliament. This legislation aims to revamp the SEZ Act of 2005, ensuring that Special Economic Zones (SEZs) are more compliant with World Trade Organization (WTO) regulations.

Current Landscape of Indian SEZs

SEZs in India are designated zones with distinct business, trade, and tax laws primarily focused on promoting exports. These zones allow for export-oriented production without the constraints of conventional regulations. The SEZ Act of 2005 governs 425 approved SEZs in India, with 376 notified and only 268 operational. Approximately 5,576 units operate within these zones, which collectively hold a land bank of 47,013.65 hectares, generating substantial investments and employment.

Despite these figures, Indian SEZs have not achieved the success seen in countries like Singapore and China. Numerous challenges hinder their effectiveness, including:

  • Rigid land-use requirements leading to over 25,000 hectares of unutilized land.
  • Administrative complexities due to the coexistence of various economic models.
  • Customs duties on goods transferred from SEZs to domestic tariff areas (DTAs) causing underutilization.
  • Taxes such as Minimum Alternate Tax (MAT) and Dividend Distribution Tax (DDT) making SEZs less attractive.
  • Inferior infrastructure, especially in landlocked regions, and challenges with recruitment of skilled labor.
  • The necessity for foreign exchange payments for services from SEZs to DTAs.
  • Environmental clearance requirements hindering project execution.
  • Difficulties in land acquisition given India's dense population.

Baba Kalyani Committee Recommendations

To tackle shortcomings in the SEZ framework, the Ministry of Commerce and Industry established the Baba Kalyani Committee, which submitted its recommendations in November 2018. Key proposals include:

  1. Transitioning focus from exports to integrated hubs for employment and economic growth.
  2. Allowing domestic transactions in rupees, removing the requirement for net foreign exchange.
  3. Developing a single online portal for investments and operational processes.
  4. Formulating distinct rules for manufacturing and service SEZs.
  5. Extending the Sunset Clause and maintaining tax benefits.
  6. Implementing dispute resolution via arbitration and commercial courts.
  7. Encouraging MSME participation in SEZ units.
  8. Granting infrastructure status to SEZ units for improving financing access.

DESH Bill 2022 Overview

In response to the Baba Kalyani Committee's recommendations, the Government is set to introduce the DESH Bill, which encompasses a broad vision for new developmental hubs. This legislation not only focuses on exports but also emphasizes catering to domestic markets, integrating existing industrial estates and modifying SEZ structures.

Salient Features of the DESH Legislation

  • Rebranding of SEZ Units: The proposed legislation redefines SEZs as "development hubs," including enterprise hubs for manufacturing and services hubs strictly for service-oriented activities.

  • Expanded Service Sector Inclusion: The new definition broadens eligible services to include more sectors beyond IT and ITeS, allowing entities such as Limited Liability Partnerships and certain foreign offices.

  • New Guiding Principles: The Bill adds principles for promoting innovation, global integration in supply chains, and the creation of global service centers.

  • State Participation: State authorities will play a greater role in overseeing hub operations, send recommendations for approvals, and monitor procurement and usage of goods and services.

  • Technology-Driven Processes: An integrated online portal will facilitate time-bound approvals, enhancing transparency and accountability.

WTO Compliance

The DESH Bill aligns more closely with WTO regulations by redefining "services" to include manufacturing and warehousing without mandating cumulative net foreign exchange earnings over five years. The encouragement of local sales in domestic markets is designed to enhance business competitiveness.

Employment Generation and Workforce Development

The DESH legislation’s framework supports labor-intensive manufacturing while enabling subcontracting between development hubs and DTAs. This approach addresses unemployment and fosters skill development for the workforce.

Dispute Resolution Mechanism

The Bill introduces a two-tiered dispute resolution process for commercial disputes within development hubs, emphasizing mediation and, if needed, arbitration, thereby relieving judicial burdens.

Conclusion

As India aspires to become a $5 trillion economy by 2025, the DESH Bill represents a significant step in modernizing the SEZ framework to promote growth and opportunity. The collaboration between state and central authorities is essential in executing this new legislation, which can potentially transform the country's economic landscape. The DESH Bill, once enacted, has the potential to create a robust ecosystem for businesses, ultimately contributing to India's goal of global leadership in manufacturing and services.