Special Economic Zones Act,2005

Act No : 28

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Section : Exemption from taxes, duties or cess.

7. Exemption from taxes, duties or cess.-Any goods or services exported out of, or imported into, or procured from the Domestic Tariff Area by,-(i) a Unit in a Special Economic Zone; or(ii) a Developer,shall, subject to such terms, conditions and limitations, as may be prescribed, be exempt from the payment of taxes, duties or cess under all enactments specified in the First Schedule.

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