STP Unit Investment Tracking: Fixed Assets, Import Benefits and Export-Obligation Evidence
By Ravi Sisodia · Reviewed by CA Divyanshu Sengar · Updated 5 October 2026
2-minute summary
- FY 2025-26 STP data should be used as a scheme-level benchmark, not as a substitute for a unit’s fixed-asset register. The official release reports estimated investment of Rs 7,362.86 crore across 2,125 STP units, alongside estimated imports of Rs 9,960.26 crore and exports of Rs 7,73,898.97 crore.
- For an individual unit, the defensible file is asset-by-asset: approval/LoP scope, purchase or import document, customs/GST treatment, location, put-to-use evidence, disposal or re-export trail and the effect on positive Net Foreign Exchange performance.
- The FTP and HBP framework treats EOU/EHTP/STP/BTP as export-oriented schemes with approval, import/procurement and NFE conditions. Finance should therefore reconcile asset benefits and scheme reporting with books rather than infer compliance from export growth alone.
Current position
Control and evidence map
| # | Control / evidence requirement | |
|---|---|---|
| 1 | Maintain one fixed-asset register tagged to STP unit, approved location, invoice/import document, asset serial number and benefit claimed. | |
| 2 | Reconcile duty-free or concessional procurement/import entries to customs/GST records and the approved activity. | |
| 3 | Track additions, transfers, job-work movements, re-export, destruction and disposal with the permission/evidence applicable to each event. | |
| 4 | Bridge unit investment and import records to the annual performance/export return and audited financial statements. | |
| 5 | Calculate positive NFE using the current FTP/HBP framework and retain the working, source data and exception approvals. | |
Worked example
An STP unit imports servers in March 2026 but capitalises them in April after installation. The statutory file should not rely on the accounting capitalisation date alone: it should connect the import document, LoP activity, physical receipt, commissioning, asset tag, location and the correct period in the STP performance return, with a reconciliation to the fixed-asset ledger.
Common mistakes
- Treating the PIB investment figure as a compliance threshold for individual units.
- Losing the link between an imported asset and the STP location/activity for which benefit was taken.
- Removing an asset from books without closing its scheme/customs movement trail.
- Calculating NFE from management revenue numbers that do not reconcile to the statutory export/import base.
Frequently asked questions
Does falling reported investment mean the STP scheme is shrinking?
Not necessarily. Investment is a flow/period measure and FY 2025-26 figures are estimated; unit count and exports moved differently.
Are all STP imports automatically duty free?
Benefits depend on the current FTP/customs framework, approved activity and conditions; verify the transaction rather than relying on a general scheme description.
Should software licences and cloud costs sit in the fixed-asset register?
Only according to their accounting and scheme character; keep a separate reconciliation where items are expenses or intangibles.
What is the most important audit trail?
A consistent chain from approval to procurement/import, physical/ledger record, export-performance working and final statutory reporting.
Official sources
- Press Information Bureau / Ministry of Electronics & IT - Software Technology Parks Strengthen India’s IT Export Ecosystem and Ease of Doing Business (PIB PRID 2299304; 2026-08-14)
- 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)
Disclaimer
Educational and professional reference only; confirm the current law, rates and the facts of your case before relying on this page.