Special Economic Zone definition clarifies Units, Developers, export/import scope and key institutional roles in the regime. Section 2 defines core SEZ concepts: a Special Economic Zone (including Free Trade and Warehousing Zones and existing SEZs); Unit (including Offshore Banking Units and IFSC Units); entrepreneur, Developer and Co-Developer by letters of approval; institutional actors such as Approval Committee, Board, Development Commissioner and SEZ Authority; and operational terms including appointed day, infrastructure facilities, export and import between India, DTAs and Units/Developers, manufacture, and tradable services. Undefined terms are to be read with specified central statutes and matters may be prescribed by Central Government rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special Economic Zone definition clarifies Units, Developers, export/import scope and key institutional roles in the regime.
Section 2 defines core SEZ concepts: a Special Economic Zone (including Free Trade and Warehousing Zones and existing SEZs); Unit (including Offshore Banking Units and IFSC Units); entrepreneur, Developer and Co-Developer by letters of approval; institutional actors such as Approval Committee, Board, Development Commissioner and SEZ Authority; and operational terms including appointed day, infrastructure facilities, export and import between India, DTAs and Units/Developers, manufacture, and tradable services. Undefined terms are to be read with specified central statutes and matters may be prescribed by Central Government rules.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
