Para 14.6.2 — CAM

14.6.2 The government provides many incentives for companies and businesses established in SEZs. Viz.:  Duty free import/domestic procurement of goods for development, operation and maintenance of SEZ units.  Exemption from Central Sales Tax, Service Tax and State sales tax. These have now subsumed into GST and supplies to SEZs are zero rated under IGST Act, 2017.  Other levies, if exempted by the respective State Governments.  Single window clearance for Central and State level approvals.  Supplies to SEZ are zero rated under IGST Act, 2017.