Exemption from duties and levies under GST Act

FiTf{ ile No.F.0 I /39120 I 7:GST:CSEZ Dated: 22nd Novemmber,2}lT This is to certify that all SEZ Developers and Units having valid Letter of Approval granted under the provisions of SEZ Act,2005 and Rules made there under are,subject to compliance with provisions of SEZ Act & Rules, entitled for the following: As per Section 26 of the SEZ Act.2005 - subject to sub-section (2),every SEZ Developer and SEZ units are exempted from any duty of Customs,under the Customs AcLl962 or the Customs Tariff Act,1975 on goods imported into, or services provided in a Special Economic Zone or a unit to carry on the Authorised Operations by the Developer/Co- developer or entrepreneur. 2. As per Section 16 (lXb) of IGST Act.20l7 -"zero rated supply" means any of the following supplies of goods or services or both, namely:- (a) export of goods and services or both :or (b) supply of goods or services or both to a Special Economic Zone Developer or Special Economic Zone unit. Accordingly, Supply of goods and services or services or both made to the said Developer/Co-developerlSBZ unit from Domestic Tariff Area for carrying out Authorized Operations under SEZ Act,2005, are "Zero Rated" under Section l6(lxb) of IGST Act,2077. This clarification is issued as a measure of facilitation of SEZ developers/SEZ units. Yours faithfully, A I TKT TTGER qrFrq q:t gctr riTFC fsr€ snrgff 61 6pqi6q dhq Efrs sTrflts *{ EFtzFE;tfS, dk{, frte-OAZ OfZ GOVERNMENT OF INDIA Ministry of Commerce and lndustry Ofiice of the Development Commissioner cocHrN sPEctAL EcoNoMrc zoNE (csEz) Kakkanad, Cochin, Kerala-682 037

flts *{ EFtzFE;tfS, dk{, frte-OAZ OfZ GOVERNMENT OF INDIA Ministry of Commerce and lndustry Ofiice of the Development Commissioner cocHrN sPEctAL EcoNoMrc zoNE (csEz) Kakkanad, Cochin, Kerala-682 037 (Dr (> Development Commissioner To All SEZ Developersfunits Through Publication in CSEZ Website. Fax : 91 *484 -241307 4, Tel No: 2413111, 2413234, Gram: CESZONE, Emakulam E-mail : office@csez. gov. in, website: http/iwww. csez. gov. i n TO WHOMSOEVER IT MAY CONCERN