Section 21(1) in The Gujarat Special Economic Zone Act, 2004
(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.
