WFH is permitted in the SEZ as always but there are few amendments released by the authority which talk about taking prior permission from the concerned authorities, the number of employees working remotely cannot be more than 50%. Employees who are covered under this notification include employees of the IT and IT-enabled services SEZ units, and employees working offsite. The new notification allows the use of a VPN (virtual private network) and VDI (virtual desktop infrastructure) and other video conferencing gadgets apart from the laptop for WFH operations. For the same, the unit/organization has to maintain the record of these goods such as laptops, computers, electronic equipment, etc. as they will temporarily be removed to the domestic tariff area from the SEZ unit without paying the duty or IGST.
To know more, refer to the below Whitewater prepared document and official direction for further clarity.
Do write us at osp@whitewater.co.in for any queries.