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of <h1>India exempts SEZ imports from Compensation Cess under Customs Tariff and GST Acts, effective July 15, 2024.</h1> The Government of India, through Notification No. 27/2024-Customs, exempts all goods imported by a unit or developer in a Special Economic Zone (SEZ) for authorized operations from the Compensation Cess under the Customs Tariff Act, 1975 and the Goods and Services Tax (Compensation to States) Act, 2017. This exemption, effective from July 15, 2024, is issued under the powers granted by the Customs Act, 1962, and aims to support public interest. The notification retrospectively applies from July 1, 2017, as per the Finance (No. 2) Act, 2024.
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