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    <title>CST Exemption to units in SEZ</title>
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    <description>Form I prescribes the certificate mechanism for claiming CST exemption by SEZ units, requiring SEZ dealer and seller identification, tax registration details, Development Commissioner-approved goods description, invoice particulars, and two certifications: one that goods were purchased for SEZ activities (manufacture/processing/use/export/development, operation and maintenance) and a second that non-liability has not been claimed or certified elsewhere; the form requires verification by an authorised signatory and specifies retention and filing of copies.</description>
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