Reverse Job work in SEZs for the Gems and Jewellery Sector

The objective of this paper was to study how the gems and jewellery units operating in the Indian SEZs can be revived through non-fiscal incentives such as reverse job work (i.e. units in the SEZs are allowed to sale to retailers in the domestic tariff area or DTA and workers in such units are also allowed to provide maintenance and repair services for the DTA). The paper examined the impact of reverse job work on units located in SEZs, its impact, if any, on DTA units and whether it enhanced sourcing from Indian SEZs vis-à-vis imports. It also presented the issues faced by gems and jewellery units in SEZs and made policy recommendations to the government on how to enhance exports of gems and jewellery from Indian SEZs without any negative consequences on the DTA exporters. The broader objective of this paper was to make recommendations on how to make Indian SEZs a global manufacturing hub for gems and Jewellery.

ICRIER Working Paper:

Can Non-Fiscal Incentives Like Reverse Job Work Revive the SEZs? : The Case Study of Gems and Jewellery Sector in India
Author(s): Dr. Arpita Mukherjee, Ms. Eshana Mukherjee, Ms. Nida Rahman

Op-Ed Articles:

Rise and Shine: Facilitating Gems and Jewellery Exports from Indian SEZs, with Eshana Mukherjee and Nida Rahman published in Bullion World Magazine, Vol. 2, Issue 9, November 2022.

Facilitating Gems and Jewellery Exports through Trade Agreements: India-UAE Comprehensive Economic Partnership Agreement (CEPA), with Eshana Mukherjee published in Bullion World Magazine, Vol. 2, Issue 9, September 2022.

Revamping SEZ policy will support Aatmanirbhar Bharat, co-authored with Sunil Rallan published in the blog India & Business Trade of the Trade Promotion Council of India (TPCI), Ministry of Commerce & Industry, Government of India accessible at (last accessed on September 24, 2021), May 5, 2021.