- All SEZ units and SEZ Developers will be exempted from the payment of following taxes :-(i)Sales Tax/VAT(ii)Purchase Tax(iii)Octroi(iv)Electricity Duty on power purchased from P.S.E.B. and for consumption within SEZ. The exemption in Electricity Duty will be restricted to 5% of basic Electricity Duty. Additional 5% toward Social Cess will be payable by the SEZ units.(v)Stamp Duty and Registration Fee on purchase of land by developer for establishing SEZ and first sale of Plots/Land in SEZ. The exemption will be limited to 6% basic Stamp Duty, while 3% surcharge for Social Welfare Fund will be chargeable in area where it is applicable.(vi)Property/House Tax(vii)Education/Infrastructure/any other cess.
