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        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.

        <h1>Compensation cess exemption for SEZ imports: cess waived for imports made for authorised operations, including retrospective effect.</h1> Exempts goods imported by a unit or a developer in the Special Economic Zone for authorised operations from the whole of Goods and Services Tax compensation cess leviable thereon, pursuant to powers under the Customs Act and the Customs Tariff Act. The exemption applies only to imports by SEZ units or developers for authorised operations and the notification records commencement from 15th July, 2024 with a legislative provision deeming effect from 1st July, 2017.

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