EHTP 100% Export-Oriented Scheme: Eligibility, Approval and Statutory-Service Checklist
By Ravi Sisodia · Reviewed by CA Divyanshu Sengar · Updated 5 October 2026
2-minute summary
- EHTP is a 100% export-oriented scheme for development/export of electronic hardware and approved related activities. It sits within FTP Chapter 6 alongside EOUs, STPs and BTPs, with MeitY/STPI handling the designated approval channel for EHTP/STP units.
- Eligibility is not established by the company being an electronics business. The application must align activity, premises, investment and proposed exports with the current scheme and obtain the relevant approval/LoP before benefits are assumed.
- The practical checklist should connect approval, positive NFE, import/procurement controls, DTA transactions, statutory reporting and later changes or exit. A single-window interface reduces administrative friction; it does not eliminate underlying legal conditions.
Current position
Control and evidence map
| # | Control / evidence requirement | |
|---|---|---|
| 1 | Confirm the proposed activity is eligible and not merely trading; map hardware, integrated software/hardware and approved service/R&D elements separately. | |
| 2 | Identify the designated STPI/MeitY authority and current application/approval documents before representing the unit as EHTP. | |
| 3 | Prepare NFE, export, import, domestic procurement and DTA assumptions with sensitivity for FX and project delays. | |
| 4 | Create import/procurement and inventory controls from day one so benefit-bearing goods remain traceable. | |
| 5 | Calendar performance reporting, approval amendments, premises/activity changes and any exit/debonding requirements. | |
Worked example
A company wants an EHTP approval for an electronics design centre plus contract-manufacturing exports. The application team should distinguish the in-house approved activities from third-party manufacturing steps, confirm premises and equipment flows, model NFE and identify which transactions require specific permission. The approval narrative and operating SOP should match; otherwise the benefit model can fail during audit.
Common mistakes
- Using “100% export-oriented” as if no domestic transaction can ever occur or no special rules apply.
- Assuming an online registration acknowledgement equals final entitlement to every benefit.
- Copying old EHTP checklists that cite superseded FTP/HBP or customs conditions.
- Failing to seek amendment when the approved activity, location or significant operating facts change.
Frequently asked questions
Who approves EHTP units?
The HBP routes EHTP/STP applications through the officer designated by MeitY, within the Chapter 6 framework.
Is positive NFE relevant?
Yes; current STPI/DGFT materials treat positive NFE as a core performance norm.
Can trading units use the scheme?
FTP Chapter 6 states trading units are not covered.
Is a single-window system a legal exemption?
No. It is an administrative facilitation mechanism; substantive conditions continue to apply.
Official sources
- Software Technology Parks of India / MeitY - Statutory Services - STP and EHTP Schemes (Current official page; current)
- Directorate General of Foreign Trade - Foreign Trade Policy 2023 - Chapter 6: EOU/EHTP/STP/BTP (FTP 2023 Chapter 6; current consolidation)
- Directorate General of Foreign Trade - Handbook of Procedures 2023 - Chapter 6: EOU/EHTP/STP/BTP (HBP 2023 Chapter 6; current consolidation)
- Press Information Bureau / Ministry of Electronics & IT - Electronics Hardware Technology Parks Strengthen India’s Export Oriented Electronics Manufacturing Ecosystem (PIB PRID 2299340; 2026-08-14)
Disclaimer
Educational and professional reference only; confirm the current law, rates and the facts of your case before relying on this page.