NEW DELHI: The Ministry of Commerce and Industry has finally cleared the air around work-from-home facility to be provided by units in special economic zones (SEZs). Units in SEZs can allow their employees, who work in IT or ITeS (information technology enabled services) space; who are temporarily incapacitated, travelling or working off-site, according to the ministry notification issued in this regard on Thursday.
The permission for work from home has been granted for a period of one year, i.e up to December 31, 2023. “Where a unit permits its employees for work from home or from any place outside the special economic zone under this rule, it shall intimate the same to the development commissioner through an email on or before the date on which the facility for work from home or from any place outside the SEZ is permitted,” the notification said.
“Provided that where a unit has permitted its employees for work from home or from any place outside the SEZ, before the commencement of SEZ (fifth amendment) rules, 2022 and permits its employees for work from home or from any place outside the SEZ under this rule, it shall intimate the same to the development commissioner through email on or before the January 31,2023,” it further stated.
The unit may provide to an employee duty-free goods, including laptops, desktops, and other electronic equipment needed by the employee for work from home or from any place outside the SEZ and the same should be allowed to be taken outside the SEZ without payment of duty or integrated goods and services tax on temporary basis.
However, the units will have to ensure that such duty-free goods are duly accounted for in the appropriate records as per the extant rules and are available for verification.