Section 7: Exemption from taxes, duties or cess.

The Special Economic Zones Act, 2005Central Act · Act 28 of 2005

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.

Where this provision sits

Act	The Special Economic Zones Act, 2005
Section	7
Marginal note	Exemption from taxes, duties or cess.
Jurisdiction	Central
Status	In force as published by the source

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