Duration of goods or services in SEZs allows the central government to set the tax-free residence period for goods and services. The provision empowers the Central Government to determine the duration for which goods brought into, or services provided in, a Unit or Special Economic Zone may remain or continue to be provided without payment of taxes, duties or cess, thereby allowing administrative specification of the period of tax relief applicable to goods and services within SEZs.
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.
Duration of goods or services in SEZs allows the central government to set the tax-free residence period for goods and services.
The provision empowers the Central Government to determine the duration for which goods brought into, or services provided in, a Unit or Special Economic Zone may remain or continue to be provided without payment of taxes, duties or cess, thereby allowing administrative specification of the period of tax relief applicable to goods and services within SEZs.
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