Entitlements of SEZ Developer 7.5.2
For development, operation and maintenance of infrastructure facilities in SEZs, the developer shall be eligible for the following entitlements:
(a) Income Tax exemption as per 80 IA of the Income Tax Act.
(b) Import/ procure goods without payment of Customs/Excise duty.
(c) Exemption from Service Tax
(d) Exemption from CST.