PARA 7.5.2
- Document type
- Procedure
- Reference no.
- 07
- Dated
Entitlements of SEZ Developer
Entitlements of SEZ Developer
7.5.2
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.
7.5.2
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.