| |
| |
 |
| Tax incentives to SEZ Developers |
| |
|
 |
Income tax:- |
| |
- 100 % income tax exemption for any 10 consecutive assessment years in the first 15 assessment years Section 80 IAB
- Exemption from Dividend Distribution Tax
- No MAT (Minimum Alternate Tax)
- Transferee Developer enjoys 100% income tax exemption for balance period of 10 assessment years
|
|
Indirect taxes:- |
| |
- SEZ Developer may import or procure from the domestic sources. Duty free, all its requirements of capital goods, raw materials, consumables, spares, packaging materials, office equipment, DG sets etc. for implementation of its project without any licence or specific
approval
- No import duty on these goods imported
- No excise duty on these goods procured from DTA (Domestic Tariff Area)
- No service tax on services availed from DTA (Domestic Tariff Area)
- No Value Added Tax (VAT) and Central Sales Tax (CST) on goods procured from DTA (Domestic Tariff Area)
|
| |
|
|
|
|
|
|
