Section 42(2)(i) in The Special Economic Zones Rules, 2006
(i)the sub-contractor is an Export Oriented Unit or an Electronic Hardware Technology Park Unit or Bio-technology Park Unit or a Special Economic Zone Unit or a Domestic Tariff Area Unit which is registered [under Goods and Services Tax] [Substituted 'with the Central Excise Department' by Notification No. G.S.R. 909(E), dated 19.9.2018 (w.e.f. 10.2.2006).];