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.