Section 7   [ View Judgements ]

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.



COMMENTS

Any goods or services exported out of, or imported into, or procured from the Domestic Tariff Area by a Unit in a Special Economic Zone, or a Developer shall be exempt from the payment of taxes, duties or cess subject to prescribed terms, conditions and limitations.

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