Section 7 - Exemption from Taxes, Duties or Cess - 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. *************** NOTES:- 1. Shall came into force, w.e.f. 10th day of February, 2006 vide Notification No. S.O. 196(E) dated 10-02-2006.