Special Economic Zones Act, 2005
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.