The Special Economic Zones Act, 2005
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.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.
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