https://www.taxtmi.com/caselaws?id=447906 The text analyses whether SEZ units are exempt from GST compensation cess, distinguishing cess from general taxes and duties and explaining that exemption provisions refer specifically to duties. It notes Section 7 conditions exemption on inclusion of the relevant enactment in the First Schedule and observes the GST Compensation Act is not listed there, and that the phrase duty of customs in Section 26(1)(a) is confined to duties leviable under the Customs Act and does not encompass GST compensation cess; consequence: GST compensation cess is not covered by the SEZ duty exemption. en-us Tue, 21 Nov 2023 00:00:00 +0530 Thu, 22 Jan 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447906 The text analyses whether SEZ units are exempt from GST compensation cess, distinguishing cess from general taxes and duties and explaining that exemption provisions refer specifically to duties. It notes Section 7 conditions exemption on inclusion of the relevant enactment in the First Schedule and observes the GST Compensation Act is not listed there, and that the phrase duty of customs in Section 26(1)(a) is confined to duties leviable under the Customs Act and does not encompass GST compensation cess; consequence: GST compensation cess is not covered by the SEZ duty exemption. Case-Laws Customs Tue, 21 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447906