IGST exemption on SEZ imports preserves tax-free status for goods brought in by units or developers for authorised operations. All goods imported by a unit or developer in a Special Economic Zone for authorised operations are exempt from the whole of the integrated tax leviable on such imports, by disapplying the integrated tax chargeable under the Customs Tariff Act read with the Integrated Goods and Services Tax Act, pursuant to powers exercised under the Customs Act.