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Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Exemption from payment of GST compensation cess to SEZ unit - A ...

Customs

January 8, 2024

Exemption from payment of GST compensation cess to SEZ unit - A conjunctive study of Section 26(1)(a), 2(zd) of SEZ Act, 2005 and Section 2(15) of Customs Act, 1962 would pellucidly tell that the phrase ‘duty of customs’ used in Section 26(1)(a) of SEZ Act only refers to duty leviable under Customs Act, 1962 but the said phrase does not include cess under GST Compensation Act. - HC

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