Section 2(m) in The Special Economic Zones Act, 2005
(m)“export” means—(i)taking goods, or providing services, out of India, from a Special Economic Zone, by land, sea or air or by any other mode, whether physical or otherwise; or(ii)supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer; or(iii)supplying goods, or providing services, from one Unit to another Unit or Developer, in the same or different Special Economic Zone;
