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SEZ Units –A Discussion on Provisions of GST Act & SEZ Act

A Special Economic Zone (SEZ) is an area located in the taxable territory. However, they are treated as a foreign territory for tax purpose i.e., SEZs are not considered as a part of India. The units/companies operating in said area are known as SEZ units. In simple words, even though the SEZ units are located in the same country, yet they are considered to be located in a foreign territory................ Read More