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SEZ Units

Unit

Developer/co-developer

Development stage (Capital Goods,Consumables,Components & Spare )

  • No Customs Duty
  • No Excise Duty
  • No Sales Tax
  • No Service Tax
  • No Purchase Tax
  • No Stamp Duty & Registration Fee
  • No Stamp Duty On Mortgages
  • No Electricity Duty
  • No Customs Duty
  • No Excise Duty
  • No Sales Tax
  • No Service Tax
  • No Purchase Tax
  • No Stamp Duty & Registration Fee
  • No Stamp Duty On Mortgages
  • No Electricity Duty

Operation Stage (Raw Materials, Consumables, Components & Spares)

As above

As above

Profit Stage

Exemption from Income Tax*


100% for the first 5 years

50% for the next 5 years

50% of profits ploughed back for the next 5 years

No Income Tax for 10 years(80IAB)*

*Minimum Alternative Tax(MAT)@ 18.5% (excluding surcharge and education cass)Would be payable on book profit