Other services which can benefit from the new norms include educational services, trading, warehousing, R&D, computer software and information-enabled services.

Two major areas excluded from the list of approved services include legal services, accounting and retail services.

Others who can avail of benefits are data processing, engineering and design, human resources services, insurance claim processing, legal data base, medical transcription, payroll, remote maintenance, revenue accounting, support centres and web-site services, off-shore banking, professional services, rental, leasing services without operators, other business services, courier services, audio-visual services, construction and related services, distribution and educational services.

It also includes environmental services, financial services, hospital services, other human health services, tourism and travel-related services, recreational, cultural and sporting services, entailment services, transport, services auxiliary to all modes of transport and pipelines transport.

The norms also specify depreciation rules for capital goods. Units and developers will have to make self-declarations, unless specified otherwise.

A detailed procedure has been specified for withdrawal or cancellation of exemptions, concessions, drawbacks or any other benefits to a unit.

Wherever the "Letter of Approval" has been cancelled, the unit would furnish to the development commissioner, within 30 days of the cancellation, details of the exemptions, drawbacks, concessions and any other benefit in respect of capital goods, finished goods, raw materials and consumables lying in stock, relating to the unit.

The commissioner will direct the specified officer to determine the amount to be remitted to the government by the unit in the form of customs duty. Units can then be permitted to exit a SEZ on payment of duty on capital goods under the EPCG scheme.