Para 7.23
- Document type
- Policy
- Reference no.
- 23
- Dated
Entitlement for SEZ Developer
For development, operation and maintenance of infrastructure facilities in SEZs, the developer shall be eligible for the following entitlements
-
(a) Income tax exemption as per 80 IA of the Income Tax Act.
(b) Import/ procure goods without payment of Customs/Excise duty.
(c) Exemption from Service tax.
(d) Exemption from CST.