Exemption from tax on sale of goods to units located in SEZ
Tamil Nadu Government hereby makes an exemption of tax payable by any dealer on the sale of goods made to a registered dealer for the purpose of-
- setting up, operation and maintenance of a unit located in a SEZ in Tamil Nadu or
- for development, operation and maintenance of SEZ by a developer if such registered dealer is authorized to establish such units or establishments within SEZ or
- to develop, operate and maintain such SEZ by the Authority specified by the Government of India, subject to the following conditions, namely:-
The dealer should obtains and furnishes a Certificate and the goods purchased are used only for the aforesaid purposes.
[Notification IV No. G.O. Ms.No. 15, Dated 29th January, 2016]