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    <title>SEZs Operational in the Country</title>
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    <description>The statutory framework in the SEZ Act and Rules provides built in fiscal concessions and duty benefits to SEZ Developers and Units - including exemptions from income tax, customs and excise duties, central sales tax, service tax and VAT - and the revenue impact of these incentives is reported as revenue foregone under applicable income tax provisions and duty exemptions for recent financial years.</description>
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