Section 2(19) of IGST Act: Meaning of “SEZ and SEZ Developer”

Definition of the terms “SEZ and SEZ Developer” under the Integrated Goods and Services Tax (IGST) Act, 2017

As per Section 2(19) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005).

Further, as per Section 2(20) of the Integrated Goods and Services Tax (IGST) Act, 2017, unless the context otherwise requires, the term “Special Economic Zone developer” shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005) and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f) of section 2 of the said Act.

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