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          <h1>SEZ Developers Gain Comprehensive Tax Exemptions on Exports, Imports, and Procurements Under Specified Fiscal Incentive Framework</h1> The statutory provision outlines tax exemptions for goods and services exported, imported, or procured by units or developers within Special Economic Zones (SEZ). Exemptions apply to taxes, duties, or cess specified in the First Schedule, subject to prescribed terms, conditions, and limitations. The provision aims to provide fiscal incentives for economic activities within designated SEZ areas, promoting international trade and investment.

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