Jharkhand Gazette, No. 624, 27 June 2018

Published 27 June 2018

Type: Extra Ordinary
Gazette no.: 624

Identifier: in.gazette.jharkhand.2018-06-27.624
Languages: English, Hindi

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SEZ (Special Economic Zone) Policy, 2003

SEZ Act, 2005 Rules

(SEZ) – 15/2018- 1690-- SEZ (Special Economic Zone) Policy, 2003 2460 22003

SEZ (Special Economic Zone)

,SEZ Act, 2005 Rules SEZ Act, 2005 1 (2) "It extends to the whole of India" 2 ( SEZ Act, 2005 SEZ Policy, 2003 192018 15 1. Jharkhand SEZ Policy, 2003

SEZ Act, 2005 (Rules) 2. , "There was exemption from payment of service tax as well as levy of taxes on sale and purchase of goods under CST Act, 1956 under SEZ rules. Both the Acts have been repealed under the GST regime.

The state government has no power to exempt from any taxes under GST regime. Any exemption under GST will be given on recommendation of GST Council [Under section 11 of GST Act]" Hence power to grant exemption under GST lies with the GST Council. GST Council

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