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.