Section 21(2) in The Gujarat Special Economic Zone Act, 2004
(2)Inputs goods and services made to [the Units in the processing area of the Zone or in the demarcated areas] [Substituted for 'Zone Units' by Gujarat 24 of 2007, dated 18th August 2007] from Domestic Tariff Area shall be exempted from [tax on sale or purchases of goods other than the goods specified in Schedule III of the Gujarat Value Added Tax Act, 2003] [Substituted for 'sales tax' by Gujarat 24 of 2007, dated 18th August 2007] and other taxes under the State laws.
