Act Number: 28

Act Name: The Special Economic Zones Act, 2005

Year: 2005

Enactment Date: 2005-06-23

Long Title: An Act to provide for the establishment, development and management of the Special Economic Zones for the promotion of exports and for matters connected therewith or incidental thereto.

Ministry: Ministry of Commerce and Industry

Department: Department of Commerce

Section 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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