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..... or services or both to a Special Economic Zone developer/unit will be considered to be a zero-rated supply. That means these supplies will attract Zero tax rate under GST. In other words, supplies int .....

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..... s Tariff Act, 1975 as leviable on such goods when import into the country( refer Section 30 of the SEZ Act, 2005). - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary .....

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