Section 21 in The Gujarat Special Economic Zone Act, 2004
21. State taxes and levies.
(1)[Subject to the provisions of sub-section (1A), all sales and transactions within the processing area of the Zone or in the demarcated area or between the units in the processing area and the demarcated area] [Substituted for 'All sales and transactions within the processing area of the Zone' by Gujarat 24 of 2007, dated 18th August 2007] shall be exempt from all taxes, cess, duties, fees or any other levies under any State law to the extent specified below:(a)Stamp duty and registration fees payable on transfer of land meant for approved Units in the [processing area of the Zone or in the demarcated area] [Substituted for 'Zone' by Gujarat 24 of 2007, dated 18th August 2007].(b)Levy of Stamp duty and registration fees on loan agreements, credit deeds and mortgages executed by the Unit, industry or establishment set up in the processing area of the Zone [or in the demarcated area] [Inserted by Gujarat 24 of 2007, dated 18th August 2007].(c)[Tax on sale or purchase of goods other that the goods specified in Schedule III of the Gujarat Value Added Tax Act, 2003] [Substituted for 'Sales Tax, Purchase Tax, Motor Spirit Tax' by Gujarat 24 of 2007, dated 18th August 2007], Luxury Tax, Entertainment Tax and other taxes and cess payable on sales and transactions.(1A)[ The benefits of exemptions under sub-section (1) shall be available to the Unit or a person on the sales and transactions of goods which have been actually and physically involved in the movement of goods.] [Sub-section (1A) inserted by Gujarat 24 of 2007, dated 18th August 2007](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.(3)The Developer shall also be entitled to the benefits of exemption provided in subsections (1) and (2) for the entire Zone.
